The hottest NPC deputies should speed up the refor

2022-09-22
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Deputies to the National People's Congress: we should speed up the reform of the coal tax system

deputies to the National People's Congress: we should speed up the reform of the coal tax system

China Construction machinery information

Guide: Taxation weakens the tax function, separates the government and enterprises that have long been realized, and alienates them into the integration of government and enterprises mediated by charges; The established equity based income distribution mechanism is alienated into an equity plus power based income distribution mechanism, in which mines are reluctant to sell at low prices to increase inventory. Recently, deputy to the National People's Congress and chairman of Shaanxi coal and chemical industry group

"'taxation 'weakens the tax function, alienates the long realized separation of government and enterprises into the integration of government and enterprises with fees as the medium, and alienates the established equity based income distribution mechanism into the equity plus power based income distribution mechanism." Recently, Hua Wei, deputy to the National People's Congress and chairman of Shaanxi coal and chemical industry group, said in an interview with China's economy

according to statistics, the owners of coal mining and washing Enterprises above Designated Size demanded tax according to the statistics of the international vanadium Technical Commission (vanitec), and the total amount increased from 26.5 billion yuan in 2003 to 377.9 billion yuan in 2011, an increase of 13.26 times; Representative Hua Wei believed that a large number of charging items and serious tax "fee" phenomenon caused the situation of excessive charging in China's coal industry

in order to accelerate the reform of the coal tax system, representative Hua Wei put forward the following suggestions:

first, establish an "inter ministerial leading group to promote the reform of the coal tax system", which is directly responsible by the main leaders at all levels and is composed of leaders of the development and reform, finance and taxation, discipline inspection and justice, energy and coal and other departments

Hua Wei said that after the establishment of an inter ministerial leading group to promote the reform of the coal tax system, the superior unit will send a working group to the next level unit to supervise and form a vertical leadership system to solve the coal tax problem from top to bottom, so as to break the chain of vested interests and eliminate the formed coal charges

second, implement the measures of "clearing fees" and "regular taxes"

Hua Wei said: "the 'fee clearing' is the premise and condition of the 'normal tax'. We must adhere to the 'fee clearing' and the 'normal tax' at the same time. The word 'clear' comes first, and the 'positive' is among them, which cannot be promoted unilaterally."

as for the so-called "fee clearing", Hua Wei suggested that the government should comprehensively eliminate the funds and fee items attached to the coal levy established by governments at all levels without authorization. All taxes that can be collected through legislation should be collected by legislation, and all funds and charging items of economic construction should be cancelled or changed into capital items; All administrative fees that have been allocated by the government will be cancelled; All fees charged by the government offside that belong to the microeconomic category, such as the coal price adjustment fund belonging to market behavior and the coal mine production conversion development fund belonging to enterprise behavior, will be stopped; Except for service charges approved by the price department, all transportation charges will be cancelled; Charges for social functions can be handled according to the no difference rule of the whole society

the so-called "normal tax" is to reform the calculation and collection method of resource tax, from the current specific quantity calculation and collection to the double calculation and collection combining specific quantity calculation and collection and ad valorem calculation and collection, and implement the differential tax rate according to the coal resource conditions and mining recovery rate

third, set up environmental tax

Hua Wei suggested that the government should establish the tax basis and collection plan of environmental protection tax as soon as possible on the basis of the experience of collecting environmental protection fees, and launch environmental protection tax in a timely manner

fourth, improve the value-added tax

Hua Wei believes that the state should fully consider the particularity of underground operations of coal enterprises and the characteristics of the cost composition of coal products, further improve the value-added tax on the basis of the current value-added tax policy, and expand the scope of input tax deduction of coal enterprises. 8. In the working process of the experimental machine, the purchase of fixed assets by coal enterprises, special materials for coal production, especially the highly controversial roadways, will be included in the scope of input tax deduction

finally, Hua Wei also suggested that the government should regulate income tax and reasonably determine the pre tax deduction items of income tax. In addition to the allowable deduction items clearly stipulated by laws and regulations, the restoration deposit, coal mine production conversion development fund, mining right price Pre tax deduction is allowed for coal resource exploration expenses, pre production development expenses, waiting for amortization expenses, and underground hardship post allowance expenses

representative profile:

Hua Wei, male, Han nationality, member of the Communist Party of China, postgraduate student. He is currently the chairman and Secretary of the Party committee of Shaanxi coal and Chemical Industry Group Co., Ltd

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