The Ministry of Finance and the State Administration of Taxation recently issued the Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting the Applicable Tax Rate Standards for Resource Taxes Such as Tin Ore, etc., and comprehensively raised the tax rates for iron ore, tin, molybdenum, magnesite, talc and boron ore. . Iron ore was originally levied at 60% of the prescribed tax rate. After this adjustment, it will be levied at 80% of the prescribed tax rate in the future. In terms of other minerals, tin ore is the most important resource tax increase for all kinds of minerals. The Notice states that the applicable tax rate for tin ore resource tax is adjusted to 20 yuan per ton for first-class mines and 18 yuan per ton for second-class mines; Such mines are 16 tons per ton; fourth-class mines are 14 yuan per ton; fifth-class mines are 12 yuan per ton. According to the newly adjusted resource tax schedule in 2011, the tax rate of tin ore resource tax from first-class to fifth-class mines is only 1 yuan, 0.9 yuan, 0.8 yuan, 0.7 yuan and 0.6 yuan per ton respectively. The tax rate is higher than the original. 20 times. In terms of molybdenum ore, the tax rate has increased slightly. The Notice states that the applicable tax rate for molybdenum ore resource tax is adjusted to: 12 yuan per ton for first-class mines; 11 yuan per ton for second-class mines; 10 yuan per ton for third-class mines Fourth-class mines are 9 yuan per ton; fifth-class mines are 8 yuan per ton, and each tax rate is increased by 4 yuan respectively. The tax rates of other magnesite, talc and boron mine resources have also increased to varying degrees. The "Notice" stipulates that the applicable tax rate for magnesite resource tax is adjusted from the original 2 yuan per ton to 15 yuan per ton, an increase of 13 yuan. The applicable tax rate for the talc and boron mine resource tax is adjusted from the original 3 yuan per ton to 20 yuan per ton, an increase of 17 yuan. According to the industry, tin mines are currently widely used in electronics, petrochemical, metallurgy, machinery, energy, light industry, environmental protection, agriculture and other fields. Molybdenum ore is mainly used in steel, electronics, fertilizer and other fields, magnesite, talc And boron ore, etc., are currently used in the chemical, pharmaceutical and paper industries. Experts said that the original resource tax rate of the relevant minerals is too low. The adjustment of the tax rate reflects the value of resource products. On the other hand, the increase in the resource tax rate is large, which will definitely cause certain industry costs. influences. According to the statistics of the Ministry of Finance, the resource tax revenue in 2011 was 59.887 billion yuan, a year-on-year increase of 43.4%, an increase of 19.9 percentage points over the previous year.
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