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Resource tax reform is helpful for resource conservation
From;    Author:Stand originally

In the key way that reforms in the taxation system this year, the country puts forward “ to advance resource tax system to reform ” . Advance one of focal points that resource tax system reforms, want to pass taxation lever namely, change company of current and of all kinds energy to use the energy cost of low case, current situation that exchanges good-paying redound. ” of system of “ resource tax included the content of 3 respects: Royalities of resource duty itself, land and farmland take up duty.


Liu Huan of institute of Wu of duty of university of central finance and economics expresses, the ” of “ resource duty that says normally, it is the unit that duty mineral products is tasted and produces salt to answering in exploitation of our country churchyard and individual, answer with respect to its a kind of tax that tax measure imposes. Limits of resource tax levy includes crude oil, natural gas, coal, other raw ore of metalloid mine raw ore, black metal mine, raw ore of nonferrous metal mine, salt 7 kinds.


Besides, still have a few revenue, itself does not call resource duty, but matter with resource, be like land royalities, farmland takes up duty, be in our country is alone categories of taxes at present.


Active resource duty executes our country to be collected from quantity norm, revenue income does not suffer product value, cost and the effect that profit changes. In the meantime, resource duty good according to “ resource condition, income is much ask for more; The imposes ” less principle with resource condition difference, little income, decide different the amount of tax to be paid respectively according to social estate of mineral products resources, with adjusting effectively resource class needs income.


But, from the measure that quantity norm imposes, not resource rise in price the element considers inside. Be like our country to the expropriation of media resource duty the standard is 0.3-5 yuan / ton, but the coal price at that time is very low, a ton of coal goes up to 1000 yuan of money even in the price on our country market now, but just collect 0.3-5 as before yuan / ton resource duty, tax cost is done not have as coal price rise and rise.


Additional, because tax rate of tax of our country resource is inferior, make the value that the price of resource cannot reflect resource. In encourage resource managing model in the society, the price of resource of proper drive up, raise the cost of the person that use, the good general mood of nurturance resource conservation and habit, this is not without advantage.
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