Rare Pilsenite Panxi pilot resource tax ad valorem

2013 , the National Development and Reform Commission officially approved the establishment of a strategic resource innovation panxi Development Experimental Zone , which is the only one to develop comprehensive utilization of resources approved the establishment of the current state of the test area , which means Panxi vanadium and titanium rare strategic resources to develop a national strategy for integrated .

But Resources Innovation Development Experimental Zone as a pilot , fiscal policy how to play a supportive role in the development of the test area ? Perhaps, from the Institute of Fiscal Science, recently introduced the " strategic resources to support the development of innovative panxi pilot area development and taxation policy research report " ( hereinafter referred to as " " study " " ) to find the answer.

Let Innovation Development Experimental Zone Development Fund

In the start-up and growth stage of the test area , the spontaneous growth on its own , it is difficult to grow as quickly as possible , therefore, need to give some support to the government policy, taxation policy is an effective means. Businesses in the region through the test to give some preferential taxation and revenue policies , so that more high-quality companies , capital, technology, personnel gathered zone.

" Research Report " proposed the establishment of Innovation Development Experimental Zone Development Fund , to support the test area core technology development, innovation awards, established businesses and infrastructure , enhance innovation power .

Currently , vanadium and titanium resource utilization range is too narrow , difficult to enjoy preferential corporate income tax and VAT , for the experimental area of energy resources, recycling , comprehensive development, technological innovation and other enterprises with significant VAT refund policy .

Specifically, the proposal would vanadium and titanium -related technologies and applications included in the " List of Resources Comprehensive Utilization corporate income tax " in the calculation of taxable income , the reduced rate of 90% is included in the total revenue that year , improved utilization of vanadium- titanium- vanadium and titanium businesses resources enthusiasm.

Director of the Bureau of Finance and Accounting Training Center financial research Panzhihua Lizheng Hong told reporters , you can " waste water, waste gas, waste ," the part of the directory , add " vanadium products , titanium products, ore powder , nano iron & rdquo ; such as product name, could also be considered for a table outside vanadium-titanium magnetite ore, the use of low -grade ore as a " three wastes" comprehensive utilization of resources , comprehensive utilization of resources to enjoy preferential corporate income tax .

For Li Zhenghong called " three wastes" utilization " study" suggested a very low taste consolidated production of vanadium and titanium magnetite iron ore, titanium ore given preferential 50% VAT refund , the tax rebates for R & D enterprise vanadium and titanium products.

Implementing pilot resource tax ad valorem

" The current resource tax is the amount levied , not really reflect market supply and demand for resources . "李正洪said, such as corporate annual 5 million tons of resources , regardless of the business is profitable or losses are taxed per tonne , which no longer meet the current development of the resource market.

Therefore, the " study" made ​​in the test area panxi pioneered ad valorem reform rare earths, bismuth telluride and other important mineral resources , the implementation of the resource tax ad valorem and other pilot , ad valorem for the failure to implement reforms , continue to implement reforms from the taxable amount of minerals , a modest increase the tax standard part of minerals , reducing vanadium-titanium magnetite ore and low-grade mineral resources tax balance sheet and cost , to encourage low-grade ore mining and off-balance sheet the development and utilization .

See this proposal , Li Zhenghong excited, " ad valorem resource tax reform , the higher the price of resources , indicating that the more tight and Jingui resources , the greater the contribution of local resources , market favored by nature more taxes and more, but also help to improve the level of comprehensive development and utilization of resources . "

In the existing vanadium products, high-speed rail vanadium , high -tech alloys VN . " Study" recommends both types of products to restore the export tax rebate rate of 5% , encourage enterprises to enhance resource utilization and improve product competitiveness , and efficient and clean technologies vanadium , titanium sponge , titanium vanadium and titanium and other strategic resources and related technologies utilization of waste into the " western region encouraged industries catalog," when the main business income accounted for 70 % of the total annual income of the enterprise business , you can enjoy a reduced corporate income tax rate of 15% .

Establishment of a pilot ecological compensation mechanism

Financial Panxi test area where weak area of major infrastructure , ecological environment protection greater spending pressures , " research report " suggested that the central government to increase investment, the establishment of ecological compensation mechanism , focusing on regional arrangements for major infrastructure , ecological project construction and environmental protection ; central financial arrangements for prospecting and mining rights in the use of fees and expenses the price increase on the ecological environment of Mineral resources Development Experimental Zone area recovery and development investment ; central fiscal merge eco-friendly aspects of the existing norms on the basis of special funds , special funds related to environmental protection should be appropriate to the test area inclined to encourage mine ecological environment restoration .

Panxi test area should be included in the scope of transfer payments to key ecological function areas. Currently, Panzhihua Cycas Ertan National Nature Reserve and National Park belongs to the "national main functional area planning " prohibit the development of regional metastasis in national key ecological function areas within the range of pay ; Panzhihua and Liangshan southern part of the "national ecological function zoning ." the Sichuan-Yunnan dry and hot valley soil conservation important area should also enjoy guiding subsidy policy .


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