Play a role in promoting tax the healthy development of rare earth industry

Rare as the " industry gold" , used in the new energy, new materials, environmental protection , aerospace, electronics and information and other fields increasingly widespread. Rare is an important strategic non-renewable resources , effective protection and rational use of rare earth resources, protecting the environment , speed up the development of strategic emerging industries, and promote the sustained and healthy development of rare earth industry has a very important significance . For the problems of China's rare earth industry , it is necessary to take enterprise integration, production control , tax regulation , management supporting comprehensive measures to deal with.

Increase the intensity of the rare earth industry consolidation . At present , China's rare earth mineral production enterprises have 79 , the separation of rare earth smelting enterprises have 412 wide multi-point surface , small monomer scale , lower prices among enterprises , disorderly competition exists even vicious competition , weak ability to respond to market fluctuations , foreign can not form a competitive advantage is difficult to effectively implement the national strategy guide . Therefore, it is necessary to accelerate industry mergers and acquisitions , the integration of domestic rare earth mining and smelting separation of enterprises, the formation of 3 - 6 large enterprise groups in the country of rare earth in increased industrial concentration , while achieving economies of scale , but also help strengthen the international pricing and consistency of external action on the market .

Reform of resource tax levied way of rare earth minerals . April 1, 2011 , of a substantial increase in the rare earth mineral ore resources tax . Light rare earth resources tax adjustment is 60 yuan / ton, heavy rare earth resources tax of 30 yuan / ton. In recent years , the price of rare earth continued to rise . Currently, the market price of the light rare earth is about 20,000 yuan / ton to 60 yuan / ton , the market price of the heavy rare earth is about 20,000 yuan / ton to 870 yuan / ton. The current tax rate lower resources , and take a fixed amount levied way from its tax regulation is minimal. Therefore, it is necessary to rare earth mineral ore resource tax levied way from the amount fixed by the method of levy ad valorem adjusted to fixed rate mode , the revenue and resources directly linked to market prices , which both contribute to increased mining costs through tax measures to curb indiscriminate sale and promote rational use of resources , but also help to increase resources to government revenue , have ample financial resources to improve people's livelihood , the development of social undertakings , allowing resources to better benefit the masses .

On the rare earth smelting separation products excise tax. Consumption tax is a specific consumer goods and consumer behavior levied in particular , in order to achieve a special regulation indirect purpose. It can be some of the scarcity of non-renewable resource products collection , reflecting the country 's industrial policy and consumer policy . Rare is an important strategic non-renewable resources , can, according to impose resource tax on crude oil , refined oil consumption tax levied on the current practice of rare earth smelting separation products excise tax. Doing so kill two birds , one is a seller of rare earth smelting and separation products , easy to shift the tax burden can effectively play the role of tax regulation , inhibition of the mining of rare earth products through price increases , consumption and exports , safeguard national interests of our country ; hand higher prices of rare earth smelting and separation products, such as scandium oxide 21 million yuan / ton, excise tax can increase certain tax revenues , it will not have a negative impact on society. In addition, from the collection of conditions , our country is engaged in rare earth smelting and separation of the existing 412 companies , these companies have all been included in the VAT control system security Kanji security project management, which has laid a solid foundation for the excise tax collection and management, provides a convenient means .

Full use of information obtained by means of tax administration , increase unplanned , ultra- planned production and smuggling of rare earth products business behavior crackdown. At present, China's rare earth industry, strict mandatory planning and production license management , rare earth minerals mining index issued by the Ministry of Land , rare earth smelting and separation products issued by the Ministry of indicators , targets the home, responsibility to the people . On this basis , the State Administration of Taxation has the rare earth mining , smelting and separation of rare earth qualified enterprises to implement the use of rare earth industry-specific versions of the VAT control system security , the establishment of a rare earth VAT invoice management system, which is a rare boost tax administration the healthy development of the industry provides an effective means . Tax authorities may use the information collected to establish rare earth invoice management and monitoring of early warning systems, rare earth enterprises accurately grasp the details of the purchase and sales , production and operation of enterprises and accurate monitoring , tracking, logistics and monitoring the trajectory of rare earth products , then through the data comparison and analysis timely detection of unplanned business , plans to produce ultra- issue in a timely manner to provide information to the relevant authorities to investigate the organization , which can achieve effective convergence VAT invoices with mandatory plans between amplification of the tax administration , strengthening the country 's rare earth industry macroeconomic policy management provides an effective means to deploy .


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