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%, that is to say, there is such a situation: a coal mine with a reserve of 6,543.8+0,000 tons is abandoned when it is mined less than 6,543.8+0 ~ 6,543.8+0.5 million tons, and there are still 850,000 ~ 900,000 tons of underground coal resources that have not been mined. China's coal resources are seriously wasted in the mining process, and the resource recovery rate is low, which has a lot to do with the current fixed tax rate and light tax burden of resource tax.
Resource tax is levied according to mining or sales quota, and the tax amount collected is not directly related to the consumption of resource reserves, resource utilization rate and recovery rate. In this way, mining enterprises will ignore the protection and effective utilization of resources, and the direct consequence is that a considerable number of resource-based mining enterprises are unwilling to invest more in deep mining of mineral resources, resulting in mining waste and seriously undermining the effective utilization of mineral resources. According to the investigation of the relevant enterprise management departments, many township coal mines and individual coal mines adopt the mining method of "eating cabbage" in the mining process, which removes the thinness and selects fertilizer, discards the thinness when mining thick, discards the difficulties when mining easy and plunders mineral resources.
This kind of waste and destruction not only occurs in the coal industry, but also in the oil and mining industries. The deep reserves of some oil fields in China are rarely exploited, and the recovery rate of some shale oil wells with poor exploitation conditions is less than 20%, which also means that every ton of crude oil buried deep underground can be exploited by oil-producing countries, and the remaining 800 kilograms of crude oil is wasted.
Both oil and coal are non-renewable resources, especially oil, which is especially scarce in China. If this amazing waste phenomenon is not contained, the depletion rate of these mineral resources in China will accelerate. According to the known data, it can be estimated that if China's coal consumption increases at a rate of 3% per year, assuming that the coal mining output is 60%, China's coal reserves will be exhausted within 20 years.
Second, the idea of fixed tax rate reform.
1, directly increase the proportion of resource tax.
With the sharp rise in resource prices, the tax burden of the current resource tax has become too light to play its due regulatory role. In order to give full play to the role of resource tax in promoting the rational development and economical utilization of mineral resources, we should further increase the intensity of resource tax in tax policy, including increasing the scope of resource tax collection and increasing the tax rate. Considering that China's current tax system itself has the defect of attaching importance to business links and ignoring resource taxes, directly raising resource taxes can change this situation and protect limited resources. In the past, we often paid too much attention to the economic value of resource development, but now the situation is different. Many resources are almost exhausted, and the protection and effective utilization of non-renewable resources have become the top priority.
(1) Increase the scope of resource tax collection. There are two measures that can be taken: first, under the existing seven tax items, the sub-items of taxation can be further refined, especially for other non-metallic minerals, and expanded to all resource items; The second is to add new tax items, mainly to increase the tax items for restoring the ecological environment after mining, so as to increase the capital cost of restoring the ecological environment during mining or after mining abandonment. For example, after coal mining and excavation, backfilling of mines, slag cleaning of open-pit non-metallic raw mines and vegetation restoration in mines are set up. This is very necessary to protect the ecology and environment of the mining area. This year, many tragedies of flood casualties in Central South and Southeast provinces occurred in open-pit mining areas, and the slag produced by mining seriously hindered the flood discharge channel, which is one of the important reasons for the disaster. It can be seen that it is urgent to protect the ecological environment of the mining area.
(2) Increase the tax rate (tax rate). The following measures can be taken: first, directly increase the fixed tax rate of resource tax and change the current situation of low resource tax burden. For example, at present, the minimum fixed tax rate of raw coal resource tax is only 0.3 yuan/ton. Although the local government has raised the tax amount to the upper limit, it is only 5 yuan/ton. Compared with the price of several hundred yuan per ton, its tax revenue is obviously too light, and its protection and regulation of resources are limited. Similarly, there are other nonmetallic raw ores such as marble, granite and limestone, ferrous raw ores such as manganese ore and chromium ore, and nonferrous raw ores such as antimony ore and nickel ore. The second is to adopt a compound taxation method of fixed tax plus proportional tax to improve the comprehensive tax rate of resource tax. It is certain that the fixed tax of resource tax should be raised. If the proportional tax rate is levied at the same time, the tax base of resource tax can be expanded with the increase of resource prices, which can improve the flexibility of the tax base and its adjustment function will not be weakened with the increase of prices.
2. Resource reserves are the main tax base.
Reform the taxation method of resource tax, and adjust the tax policy based on output and sales in the past to take reserves as the main taxation basis. Under this tax system, coal production enterprises pay resource tax with the resource reserves of medium-sized oil fields, oil production enterprises pay resource tax with the proven reserves of oil fields, and mining enterprises pay resource tax with mine reserves or mining areas. This means that after taxpayers occupy a certain amount of mineral resources reserves, they must pay resource tax according to the reserves, instead of paying resource tax after mining mineral products as it is now. If mining enterprises pay resource tax according to their reserves, it means that there is a certain tax loss. This urges mining enterprises to improve the efficiency of mining and utilization as much as possible, reduce waste, and make the resource tax policy truly reflect the concept of protecting resources and building a conservation-oriented society.
In July last year, the State Council issued "Several Opinions on Promoting the Healthy Development of the Coal Industry", proposing to revise the current coal resource tax collection method from production and sales income to resource reserves. The author believes that this new policy of resource tax should not be limited to the coal industry, but all taxable mineral products should be included in the scope of resource tax.
Secondly, as mentioned above, the resource tax can be designed as a compound tax based on the reserves of mineral resources, which can be collected by means of compound tax. At the same time, a resource tax at a fixed rate is levied, and then a resource tax at a proportional rate is levied according to the output or sales volume. The proportional tax rate here should be designed as amplitude proportional tax rate according to efficiency indicators such as recovery rate and resource utilization rate. On the one hand, it plays different roles, rewards the superior and punishes the inferior, and increases the adjustment function; On the other hand, different efficiency indicators such as recovery rate and resource utilization rate have different tax rates.
Income adjustment, vigorously develop circular economy. Circular economy refers to an economic development model that through the recycling of resources, the society can produce natural resources with the least investment, discharge the least waste to the environment and cause the least harm or destruction to the environment. Circular economy has essentially changed the linear growth mode characteristics of "resources-products-wastes" presented by the traditional economy, showing the circular development mode characteristics of "resources-products-renewable resources", which is an inevitable trend to support the infinite growth of human society with limited resources and an important way to build a harmonious society. To achieve this goal, we must first levy taxes on raw materials, ecology, landfill and incineration, garbage or garbage fees, and develop the economy by promoting the recovery and reuse of resources. The second is to give tax incentives to the sales of industrial waste heat, cogeneration and comprehensive utilization of gas, which can be exempted from value-added tax and income tax. Third, vigorously promote energy-saving products through tax incentives, and encourage scientific research achievements and technology transfer of circular economy through exemption from business tax. Fourth, continue to implement preferential tax policies for waste materials recycling enterprises, and at the same time strictly limit the number and scope of over-packaging and disposable products through tax measures. The fifth is to reform the current resource tax and emphasize its punitive nature. The collection of resource tax adopts a progressive way, and the use of resources is divided into grades. Different tax rates apply to different grades, and the tax rates increase step by step.
2. Establish a green tax system, protect the ecological environment and rationally develop resources. (1) levy environmental protection tax. Change the current charging system for sewage, water pollution and air pollution into environmental protection tax and set up an independent environmental protection tax. (2) Increase the environmental protection function of consumption tax. First of all, consumer goods and consumption behaviors with high resource consumption such as high-grade furniture, high-grade disposable diapers and high-grade building decoration materials are included in the scope of consumption tax collection. Secondly, higher consumption tax is levied on consumer goods and consumption behaviors that cause serious environmental pollution, such as large-displacement cars, off-road vehicles and motorboats. Coal, batteries, disposable plastic packaging and freon products that destroy the ozone layer will be included in the scope of consumption tax collection. Third, lower consumption tax is levied on products with low resource consumption and renewable resources, as well as green products and clean products that will not pollute the environment. For example, a lower tax rate can be applied to unleaded gasoline, and certain concessions can be given to cars that meet high emission targets (Euro III). (3) Strengthen and improve the environmental protection function of resource tax. First, expand the scope of collection. On the basis of the current resource tax on seven mineral products, those resources that must be developed and utilized in a protective way should also be included in the scope of collection, such as land, forests, grasslands, beaches, oceans and fresh water. Second, adjust the tax basis. Adjust the current sales volume and self-use quantity as tax basis to output as tax basis, and increase the unit tax. Thirdly, other existing resource taxes, such as land use tax, farmland occupation tax and land value-added tax, will be incorporated into the resource tax, and various resource charges, such as mineral resource management fees and forestry compensation fees, will also be incorporated into the resource tax. Fourth, formulate necessary preferential tax policies, encourage the recycling of resources and the development and utilization of alternative resources, and improve resource utilization. (4) Improve preferential tax policies for science and technology to promote the development of environmental protection industry. In addition to retaining China's original tax preferential forms such as tax reduction, tax exemption and zero tax rate, we should also adopt various tax preferential forms according to the specific conditions of different preferential objects. It mainly includes: increasing the preferential provisions of value-added tax on environmental protection equipment such as smoke elimination and dust removal and sewage treatment produced by enterprises; In the system of enterprise income tax and individual income tax, the provisions of tax credit are added to the investment of enterprises and individual operators in adjusting product structure, technological transformation and improving production equipment for pollution control; In the enterprise income tax system, the provisions of accelerated depreciation of sewage treatment plants and garbage treatment plants (fields) that implement enterprise management have been added. This can enhance the pertinence of tax preferential policies, facilitate the flexible use of various forms of tax preferential policies, encourage enterprises to take measures to protect the environment, control pollution, and improve the implementation effect of tax preferential policies.
Second, the tax policy of building a fair society
1, the tax policy to realize the coordinated development of regional economy. China's current regional development strategy is essentially a regional gradient development strategy, which gives development priorities in turn, inclines policies in turn, and promotes regional concessions in turn. This distorted regional development strategy objectively aggravates the imbalance of regional development. The adjustment of China's economic structure should be carried out in different industries, and the corresponding adjustment of tax policies should also be promoted in different industries, and an industry-oriented mechanism of tax policies should be established.
In the adjustment of enterprise income tax, we will focus on supporting basic industries such as energy and raw materials, adopt preferential tax policies for investment and resource development, implement accelerated depreciation and reinvestment tax rebates or give investment tax credits to ensure that investors can recover their capital faster and obtain higher profits.
On the adjustment of value-added tax, the pilot of consumption-oriented value-added tax currently implemented in Northeast China is beneficial to the eight major industries in Northeast China. From a national perspective, the tax burden of Angang and WISCO, both metallurgical industries, will be unbalanced, and the tax burden of SAIC Motor, both automobile manufacturing industries, is heavier than that of FAW, which is not conducive to the adjustment of the entire industrial structure and affects fair competition across the country. It has aggravated the contradiction of unbalanced regional economic development. Therefore, in order to change the regional pilot project into an industrial pilot project, eight industries (equipment manufacturing, petrochemical industry, metallurgy industry, shipbuilding industry, automobile manufacturing industry, high-tech industry, military products industry and agricultural products processing industry) should be unified nationwide, and the actual tax deduction for newly purchased machinery and equipment in that year should be allowed first, and then the consumption-oriented value-added tax for all industries should be gradually and comprehensively implemented.
2. Adjust the agricultural tax policy to realize the coordinated development of urban and rural areas. After the national agricultural tax was completely exempted in 2006, farmers, as social strata, should still have the obligation to pay taxes, which is also the premise and condition for obtaining national public services. The long-term goal of agricultural tax reform is to establish a one-yuan compound tax consisting of property tax, turnover tax, income tax and social security tax. Property tax, as the main tax revenue of local grass-roots governments, has completely solved all kinds of disadvantages of the current urban-rural dual tax system. At this stage, the following measures can be considered:
(1) levy personal income tax on some large farmers with higher incomes as a pilot project to levy personal income tax in rural areas. (2) In the adjustment of enterprise income tax, enterprises that develop agricultural and sideline products in chain are given preferential treatment of enterprise income tax reduction and exemption to promote the process of rural industrialization. (3) In the adjustment of value-added tax policy, firstly, raise the threshold for farmers to pay value-added tax when selling agricultural products; Second, when farmers sell agricultural products and other non-agricultural products at the same time, the restriction that the sales of agricultural products should account for more than half of the total sales is abolished, stipulating that as long as farmers sell agricultural products, the sales will not reach the threshold and value-added tax will not be paid; The third is to increase the deduction ratio of input tax of agricultural products value-added tax; Fourth, it is stipulated that the input value-added tax contained in agricultural materials such as machinery and equipment, seeds, fertilizers and pesticides purchased by farmers is allowed to be deducted. (4) Unified collection of land use tax in urban and rural areas. The current farmland occupation tax and urban land use tax will be merged, and the land use tax will be collected uniformly in urban and rural areas, and agricultural land will be regarded as a tax item in the land use tax. The tax rate can be graded according to the natural conditions such as the area and fertility of agricultural land, and the differential proportional tax rate is implemented and levied annually.
3. Tax policy to achieve fair distribution. (1) Improve personal income tax to reflect the fairness of tax burden. The first is to implement a tax system model that combines classification and synthesis. The second is to improve the expense deduction system. The tax system should pay more attention to the different tax burdens of taxpayers, formulate different expense deduction standards, levels and tax rates according to the different identities of taxpayers, and comprehensively consider the number of taxpayers' family members and the education expenses of their children. The deduction standard should be adjusted accordingly with the change of inflation rate and income level, that is, "indexation" should be implemented to eliminate the impact of price changes on taxpayers' tax burden. The third is to gradually broaden the tax base. Cancel or reduce some specific tax reduction and exemption items, and put in the income that was not included in the taxable items, such as personal stock trading income, personal stock transfer income, capital gains, etc. , into comprehensive income; For fringe benefits, if there is a market price, it shall be calculated according to the market price; if there is no market price, it shall be calculated according to the unified national standards, and taxation shall be strictly managed; Individual income tax is levied on high-income earners of individual industrial and commercial households or individuals specializing in planting, breeding and fishing. The fourth is to administer taxes according to law and strengthen collection and management. Improve the withholding system, establish a two-way tax declaration system and a cross-checking punishment system. Promote the real-name registration system of personal property and deposits as soon as possible. (2) unify the two tax systems of domestic and foreign-funded enterprises, reflecting environmental fairness. First, the income tax of domestic and foreign-funded enterprises will be merged into a unified enterprise (legal person) income tax. Unify the pre-tax deduction standard and link it with the current enterprise financial accounting system. The second is to merge property tax and urban real estate tax into a unified property tax. The third is to combine the vehicle and vessel license tax and vehicle and vessel use tax into a unified vehicle and vessel tax. Fourth, the land use fee and land use fee will be merged into a unified land use fee. Fifth, the city maintenance and construction tax and education surcharge are levied on foreign-funded enterprises, and the tax system of domestic and foreign-funded enterprises is completely unified. (3) Levy inheritance tax and gift tax to adjust the stock property rights. According to the current situation in China, the starting point of inheritance tax collection should be higher, excluding ordinary low-and middle-income people. It is advisable to adopt a progressive tax system, establish a system of exemption and reduction of inheritance tax for donations from charities or other public welfare undertakings, and encourage people to donate. At the same time, in order to prevent the inheritance tax from being transferred and dispersed by taxpayers in advance, inheritance tax and gift tax should be levied at the same time. (4) Reform the consumption tax system to reflect the fairness of consumption. First, according to the changes in income level and consumption level, some high-end consumer goods will be further included in the scope of taxation. For example, high-grade fur and fur products, villas, motorboats, recreational vehicles, ATVs, high-grade household appliances and other high-grade consumer goods will be included in the scope of taxation, and a higher tax rate will be formulated. Impose consumption tax on some high-consumption behaviors. In order to give full play to the role of consumption tax in guiding consumption and regulating distribution, consumption tax should be levied on the basis of business tax for some high-consumption behaviors. Such as golf, horse racing, fishing, shooting and other high-end sports and leisure activities, high-end nightclubs and other entertainment activities, high-end beauty salons, slimming, bathing, photo studios and other places of consumption behavior. Second, since motorcycles have become popular means of transportation, it is suggested to reduce or cancel the consumption tax on motorcycles. Third, more taxable consumer goods and all taxable consumption behaviors can be considered, and the extra-price collection can be clearly implemented in retail or consumption, highlighting the special adjustment role of consumption tax. (5) levying real estate tax (property tax) to adjust the real estate price. The reform of housing system has enabled more and more urban residents to own private houses. High-income groups will also buy a house as a means of investment preservation. The number of houses has become one of the criteria to distinguish between people's wealth and the difference between rich and poor. Combine the tax collected from the real estate holding link into real estate tax, set a threshold at the same time, and implement a progressive tax rate to take care of the housing needs of vulnerable groups. On the one hand, it can adjust the property and income of the rich and avoid the abnormal rise in house prices caused by speculation in buying more houses; On the other hand, it is also the need for local governments to change their functions. Local governments can only focus on social security, environmental protection, law enforcement, improving living conditions and creating a harmonious social environment. When the house price rises in this place, the more real estate tax the government collects, and the local government will have a benign and stable financial source.
4. Improve the tax policy to promote employment. At present, the employment problem has become a common social problem. On the one hand, the use of tax policies to vigorously promote the development of small and medium-sized enterprises, the formation of new employability. Enterprise income tax sets different tax rates according to enterprise organization types, and sets special tax rates for small and medium-sized enterprises. We can appropriately reduce the business tax rate of the financial industry and enhance the ability of financial institutions to lend to small and medium-sized enterprises; On the one hand, we should vigorously develop the tertiary industry with tax policies and enhance the absorption capacity of the labor force. Preferential measures, such as reducing or exempting income tax and business tax rates, will be implemented for trades with low investment, low labor costs and large employment capacity, such as commerce, tourism, community services, catering and circulation, so as to accelerate development. We will develop the service industry in various forms of ownership, adopt policies such as tax relief, support, encourage and guide individuals and private enterprises to vigorously set up the service industry, such as giving tax relief and government financial support to intermediaries engaged in job introduction and vocational ability training for workers, and giving tax subsidies to intermediaries that export labor services abroad. In addition, tax policy should be used to support re-employment and reduce all kinds of losses caused by unemployment. Relax the restrictions on the scope of re-employment enterprises, and all types of enterprises can enjoy tax incentives regardless of their nature. For example, the application object can be relaxed to private enterprises and foreign-funded enterprises. At the same time, the preferential tax restrictions on the placement of laid-off workers in the construction and entertainment industries will be abolished. At present, the preferential treatment for laid-off workers has been extended to groups that have not yet obtained employment opportunities. Such as rural surplus labor force, university graduates and technical secondary school graduates.
Third, the tax policy of building an innovative society.
1, a tax policy to promote independent innovation. (1) Strengthen tax policy legislation supporting independent innovation. It should be made clear that taxation supports independent innovation in the form of law, and it is suggested that the Basic Law for Promoting Enterprise Technological Innovation should be formulated as the Basic Law for Promoting Independent Innovation by Taxation, and the specific preferential tax policies scattered in various notices and regulations of the State Council, Ministry of Finance and State Taxation Administration of The People's Republic of China should be summarized to eliminate contradictions and duplication among existing laws and regulations and strengthen the standardization, transparency and integrity of preferential tax policies for science and technology. (2) Gradually realize indirect tax preference. At present, China's preferential tax methods for science and technology are monotonous, limited to the direct tax rate and tax amount. We should learn from the experience of developed countries and combine our national conditions to increase the use of tax incentives commonly used in developed countries, such as accelerated depreciation, investment credit and technology development funds. (3) Enhance the incentives for human capital. Give more tax incentives to personnel who have completed high-tech achievements and scientific and technical personnel and management personnel engaged in the industrialization of achievements, and relax the deduction of taxable wages and salaries; For income from labor remuneration and capital from scientific and technological innovation, personal income tax will be halved while raising the threshold; For experts who come to China to carry out scientific and technological innovation, additional deduction fees will be increased and the tax rate will be halved. (4) research and development; D consortium support. The United States, Japan, Europe and other countries are all interested in "enterprise R&; D consortium support policy, that is, the government gives various preferential policies including financial support to consortia or R&D centers composed of many enterprises or scientific research institutions. Enterprise research and development; D consortium plays an important and long-term positive role in the transformation of scientific and technological achievements. The tax policy should give comprehensive support to the joint organization or enterprise composed of scientific research institutes and one or several enterprises to promote the organic connection between scientific and technological development and achievement transfer within a certain range.
2. Tax policies to promote the optimization and upgrading of industrial structure. The optimization and upgrading of industrial structure is the requirement of building an innovative society, and taxation is a powerful tool for the government to carry out macro-control. The adjustment and change of tax policy will directly affect the industrial composition and development, give full play to the leverage of tax regulation economy, and take supporting industrial technology upgrading as the focus of deepening tax reform. (1) Transformation from production-oriented VAT to consumption-oriented VAT. Solving the problem of double taxation of capital investment in fixed assets and export products is conducive to the fairness of tax burden of capital, technology-intensive and labor-intensive enterprises, and promotes the technological progress of enterprises and the optimization and upgrading of industrial structure. (2) Improve the consumption tax policy. Consumption tax is a tax that can reflect the national industrial policy and consumption policy. At this stage, high-end consumer goods such as luxury houses, expensive banquets, high-end antiques, precious pets and other commodities, as well as special consumption behaviors that will not affect the living standards after paying taxes, should be included in the scope of consumption tax collection. At the same time, for consumer goods produced by using non-renewable resources and scarce resources and products that exceed the national energy consumption standards, on the basis of resource tax, consumption tax is levied for double adjustment to control the consumption of using resources and form a consumption trend to promote sustainable development. (3) unify the enterprise income tax system. According to the principle of national treatment, combine the income tax of domestic and foreign-funded enterprises, scientifically define the taxpayer and the scope of taxation according to the principle of unification and standardization, unify the tax base, tax rate and preferential treatment, stipulate the scope and standard of pre-tax deduction, cancel the discriminatory tax policy, and implement preferential treatment based on industrial policy. Reduce the enterprise income tax rate; Taxable wages of domestic-funded enterprises are deducted before tax according to the wages actually paid; Improve the pre-tax deduction standard for public welfare and relief expenditures of domestic-funded enterprises; Enterprise advertising and business promotion expenses are deducted before tax according to the actual amount. The preferential ways of enterprise income tax are changed from direct tax reduction and exemption to direct tax reduction and exemption, and indirect tax reduction and exemption can choose preferential ways such as accelerated depreciation, investment credit, expense deduction and R&D fund. (4) Adjust the business tax. Vigorously develop tourism, finance, insurance, securities and other tertiary industries, and appropriately reduce the business tax rate of these industries in order to reduce prices and further stimulate consumption. For high-end entertainment industries such as golf clubs, nightclubs and service industries, high tax rates should be implemented to regulate high consumption. Environmental protection industry should be given priority support, and its taxable income tax rate should be low, so as to encourage its development as soon as possible. Science and technology extension service industry should be exempted from business tax. (5) Adjust the layout of preferential tax policies and give priority to supporting advantageous industries. The focus of tax incentives must shift to industries with comparative advantages in China, that is, labor-intensive industries, giving priority to supporting the development of small and medium-sized enterprises. High-tech industry is related to the upgrading of industrial structure and the ability of sustainable economic development, which is the hope of China's economic development. We should continue to support, focusing on the international advanced industries that really play a core role in the upgrading of national industries.