铁矿资源有偿使用税费现状及对行业的影响

Current Situation of Paid Use Taxation System of Iron Ore Resources and Its Impact on Metallurgical Industry

自然资源资产有偿使用制度是生态文明制度体系的一项核心制度,该制度已经建立并在不断完善,但仍然存在着一定的问题。以铁矿资源有偿使用过程中涉及的税费管理为例,通过总结现行制度中涉及的税费情况,分析了税费管理中存在的问题及其对铁矿企业及行业的影响,并对完善铁矿资源有偿使用税费制度提出了对策建议。研究表明:现行矿业权出让收益计征不够合理,出让管理新老制度协调性不足,增值税税率偏高,资源税税率地区性差异较大;建议系统修改完善矿产资源有偿取得制度,各省加快出台矿业权出让收益市场基准价及实施办法,适当下调增值税税率,扩大增值税进项税额抵扣范围,制定全国统一的资源税税率或合理确定税率幅度上限,进行适当的资源税抵扣处理。

The paid use system of natural resources assets is an important part of the ecological civilization system, which has been established and continuously improved.However,it still has some problems.Taking the iron ore resources as an example,the tax and fee situation involved in the current system are summarized.The main problems existed and their impact on metallurgical industry are analyzed.Besides that,suggestions for improving the tax and fee system of paid use are put for ward.The study results show that the current revenue collection of mining rights transfer is unreasonable enough,the old and new systems of transfer management is not well coordinated,VAT tax rate is high,and the resource tax rate varies greatly from region to region.It is suggested that the paid use taxation system of mineral resources should be revised and perfected in an all- round way,and provinces in our country should speed up the benchmark market prices setting and implementation measures, appropriately reduce the VAT tax rate,expand the scope of VAT input tax deduction,formulate a nationally unified resource tax rate or reasonably determine the upper limit of tax rate range,and make appropriate treatment of resource tax deduction.