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class="i2i2jyu4k" id="content"> <div id="i2i2jyu4k" class="pv_box m_p ov_hi"> <div id="i2i2jyu4k" class="bw_750 fl"> <h1 class="pv_title_2"> <span id="i2i2jyu4k" class="site fr"><a href='/'>首页</a>><a href='/zszq/'>政声·政情</a>><a href='/zszq/kd/'>看点</a></span> <span id="i2i2jyu4k" class="t" id="a1"><a href="/zszq/kd/">看点</a></span> </h1> <div id="i2i2jyu4k" class="pa_0_5_0_10"> <h1 class="Content_title" id="hh"> <span id="a" style="">税收调节要与资源价格直接挂钩有望减轻企业负担</span> </h1> <script>/*jQuery('#hh').width(jQuery('#a').width());*/</script> <div id="i2i2jyu4k" class="Remark"> <span>2016年06月29日 09:33 | 来源：<a target="_blank">法制日报</a></span> <span id="i2i2jyu4k" class="fr"> <div id="i2i2jyu4k" class="jiathis_style_24x24"> <a class="jiathis_button_qzone"></a> <a class="jiathis_button_tsina"></a> <a class="jiathis_button_tqq"></a> <a class="jiathis_button_weixin"></a> <a class="jiathis_button_renren"></a> <a class="jiathis jiathis_txt jtico jtico_jiathis" target="_blank"></a> </div> <script type="text/javascript" src="http://v3.jiathis.com/code_mini/jia.js?uid=1399539302485450" charset="utf-8"></script> </span><span id="i2i2jyu4k" class="fr">分享到：<img src="http://www.rmzxb.com.cn/images/fx.jpg" /> </span> </div> <div id="i2i2jyu4k" class="text_box"> <p align="center"> <p style="text-align:center;"><a href="/upload/resources/image/2016/06/29/697975.jpg" target="_blank"><img src="/upload/resources/image/2016/06/29/697975.jpg" title="　制图高岳" alt="　制图高岳" suffix="jpg"/></a></p><p style="text-align:center;">　制图高岳</p><p style="text-indent: 2em; text-align: left;">□　本报记者　蔡岩红</p><p style="text-indent: 2em; text-align: left;">今年7月1日起,我国将全面推开资源税改革。国家税务总局今天透露,此次改革将实行从价计征,清理收费基金,突破目前仅对矿产品和盐征税的局限,同时试点开征水资源税,进一步完善绿色税收制度,理顺资源税费关系,减轻企业负担,有效建立税收与资源价格直接挂钩的调节机制,促进资源节约集约利用。</p><p style="text-indent: 2em; text-align: left;"><strong>税费重叠亟须资源税制改革</strong></p><p style="text-indent: 2em; text-align: left;">为促进资源合理开发利用,遏制资源乱挖滥采,1984年起,我国开始采用普遍征收、从量定额计征的方式,对在我国境内从事原油、天然气、煤炭等矿产资源开采的单位和个人征收资源税。目前征税范围包括原油、天然气、煤炭、其他非金属矿原矿、黑色金属矿原矿、有色金属矿原矿和盐七大类?？饕岳?我国资源税收入增长迅速,年均增长率达27%。2015年资源税收入1035亿元,约占地方税收入的1.8%,成为资源富集地区的重要税收来源。</p><p style="text-indent: 2em; text-align: left;">由于目前大部分资源品目资源税仍实行从量定额计征,相对固化的税额标准与体现供求关系、稀缺程度的资源价格不挂钩,不能随价格变化而自动调整,在资源价格上涨时不能相应增加税收,价格低迷时又难以为企业及时减负。在征税范围,现行资源税征收范围仅限于矿产品和盐,与生产生活密切相关的水、森林、草场、滩涂等资源未纳入征收范围,不能全面发挥资源税促进资源节约?；さ淖饔谩４送?各地涉及矿产资源的收费基金项目较多,造成资源税费重叠,加重了企业负担。</p><p style="text-indent: 2em; text-align: left;"><strong>先行先试资源税改革初见效</strong></p><p style="text-indent: 2em; text-align: left;">2010年6月1日,我国率先在新疆开展原油、天然气资源税从价计征改革,拉开了资源税制度改革的序幕。</p><p style="text-indent: 2em; text-align: left;">2010年12月1日,油气资源税改革扩大到内蒙古、甘肃、四川、青海、贵州、宁夏等12个西部省区；2011年11月1日,油气资源税改革推广至全国范围；2014年12月1日,煤炭资源税从价计征改革全面实施,同时全面清理涉煤收费基金；2015年5月1日,资源税从价计征改革覆盖稀土、钨、钼三个品目。</p><p style="text-indent: 2em; text-align: left;">经过六年的探索实践,资源税改革率先在这6个品目建立了从价计征机制,实现了资源税收入与矿价直接挂钩,有效克服了原从量定额征收方式缺乏弹性和逆向调节的问题。</p><p style="text-indent: 2em; text-align: left;">煤炭、稀土等资源税改革以清费为前提,取缔地方违规行政收费和基金,代之以更加规范透明的资源税。规范的税费关系激发了市场活力,也有效减轻了企业负担。据统计,煤炭资源税从价计征改革后,2015年全国减少涉煤收费基金366亿元,抵减增税因素后,全国煤企总体减负181亿元。此外,2011年至2015年,油气资源税改革共为全国油气产地增加税收900多亿元。2015年全国煤炭资源税增收186亿元。</p><p style="text-indent: 2em; text-align: left;"><strong>资源税改革进入“快车道”</strong></p><p style="text-indent: 2em; text-align: left;">今年7月1日起,我国全面推开资源税改革,资源税改革步入全速前进的“快车道”?！按舜巫试此案母锝ü媸凳┣宸蚜⑺?构建从价计征机制,理顺资源税费关系,建立规范公平、调控合理、征管高效的资源税制度,有效发挥其组织收入、调控经济、促进资源节约集约利用和生态环境?；さ淖饔谩！惫宜拔褡芫植撇托形八居泄馗涸鹑巳绱嗣枋龃舜胃母锏哪勘辍?/p><p style="text-indent: 2em; text-align: left;">全面推进资源税改革,是基于有效解决资源税制度存在问题,并围绕资源税改革目标进行的一次重大政策调整,将在多个方面取得重要突破。对于长期困扰企业的税费重叠问题,从源头做起,全面清理收费基金,将全部资源品目矿产资源补偿费费率降为零,停征价格调节基金,取缔地方针对矿产资源违规设立的收费基金项目,最大限度减轻企业负担。</p><p style="text-indent: 2em; text-align: left;">“税率水平的合理确定也是改革的一大亮点,可有效避免统一税率造成企业结构性负担增加?！彼拔褡芫植撇托形八居泄馗涸鹑私樯?此次改革由中央统一规定矿产品的税率幅度,在此范围内,省级人民政府按照改革前后税费平移原则,并根据资源禀赋、企业承受能力等因素,对主要应税产品提出具体适用税率建议,这样就扩大了省级政府的税权。</p><p style="text-indent: 2em; text-align: left;">“随着资源税改革的全面推开,将逐步释放改革红利。”税务总局税收科学研究所所长李万甫说,逐步理顺政府与企业的分配关系,进一步规范税费关系,减轻企业不合理负担。强化税收调节机制,原则上对资源赋存条件好、价格高的资源多征税,对条件差、价格低的资源少征税,并对开采难度大及综合利用的资源给予税收优惠,促进资源节约和高效利用。</p><p style="text-indent: 2em; text-align: left;">本报北京6月28日讯</p><p><br style="text-indent: 2em; text-align: left;"/></p> </div> <p class="Editor">编辑：玄燕凤 </p> <div id="i2i2jyu4k" class="Paging"> </div> <p class="Keyword">关键词：税收调节资源价格</p> <h1 class="pv_title_2 mt_15"><a target="_blank" class="more mtb_14">更多</a><span id="i2i2jyu4k" class="t" id="a3"><a ><img src="http://www.rmzxb.com.cn/images/xg_t1.jpg" /></a></span></h1> <div id="i2i2jyu4k" class="pa_0_5_0_10"> <ul class="Related_ul bh_150"> <li><a target="_blank" href="/c/2016-06-27/888829.shtml">“质量中国”平台成立暨“中国企业质量诚信网” 上线仪式在京举行</a></li> <li><a target="_blank" href="/c/2016-06-27/888236.shtml">国家禁毒办:涉毒艺人受完惩?？苫毓樯缁?/a></li> <li><a target="_blank" href="/c/2016-06-27/888181.shtml">公安部与香港有关部门将就完善相互通报机制磋商</a></li> <li><a target="_blank" 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