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The author:(作者)qqpublished in(发表于) 2013/11/26 9:05:43 Speed up coal resource tax reform before the end of the clean coal-related charges
Issued by the State Council to promote the coal industry run smoothly:
Speed up coal resource tax reform before the end of the clean coal-related charges
Reporter Wang Xiuqiang Beijing
Coal resource tax reform is accelerated.
21st century business Herald reporter obtained a copy of the views on the promotion of the coal industry is running smoothly, (hereinafter referred to as the opinion), has been issued by the General Office of the, but not external publicity.
The opinion that, simultaneously with the Fund for cleaning up coal-related fees and accelerating the coal resource tax from ad valorem reform, instructed ministries of finance, development and Reform Commission, hold the organizations implement the relevant work, and to report to the State Council. More expressly requested before the end of this year, finance and the national development and Reform Commission for the major coal producer coal industry fees centralizing sorted out.
In fact, 2012, the Chinese coal market has been bleak depression. Peak coal for this choice in the winter is approaching the State Council issued, aimed at maintaining the coal market running smoothly.
Views from the five main aspects to regulate the coal industry, including: undisciplined growth curb coal production, reduce coal coal import and export tax burdens, strengthen management, enhance the level of enterprises ' operation and management, and create a good environment for development. Each aspect has instructed relevant ministries Division of the implementation.
Curb disorderly growth in production
Views first directed in recent years disorderly growth of coal production and capacity, and harsh – "resolutely curb coal production from undisciplined growth."
Due to slowdown in steel, electricity and cement production and other reasons, the 2012 domestic coal production and consumption growth rates decline in coal industry difficulties.
"The last 10 years, China's coal output increased at an annual rate of 200 million tons in 2012 and only 130 million tonnes. Coal consumption in the last ten years with an average annual growth rate of 9.93%, in 2012, the pace only 2.5%. "Zhang Hong, Director of policy research of the China coal industrial association on November 24 at the China coal industry development report launch cum Seminar on the future of the coal industry said.
"Eleven-Five" count since China's coal production capacity of about 2 billion tonnes. About 3.96 billion metric tons by the end of 2012, the national coal mining capacity, capacity-building ahead of about 300 million tons. Situation of supply exceeding demand, structural excess exist side by side.
Preceding the opinion calls will stop approving new less than 300,000 tons/year of mine, less than 900,000 tons per year of coal and gas outburst in mine, phasing out of 90,000 tons/year and below. New coal mines must strictly carry out capital construction program, strictly investigated and does not need to be built, Kenda and other irregularities.
The opinion that, effective integration of resources and encourage coal enterprises ' mergers and acquisitions, to large enterprises as the main body, ordered the construction of large modern mine in the coal, for coal mine intensive production. And specific notes to this work by the national energy Bureau, the coal mine safety supervision Bureau, the national development and Reform Commission, according to the Division of responsibilities.
Saws figures showed, the country still has annual production capacity of 90,000 tons of coal at 7,501, accounting for 57% of the total number of coal mine, accounted for 12% of the total national coal production capacity, the number of accidents and deaths accounted for about 70%.
Cleaning at the end of coal-related charges
Over the past ten years, the national development and Reform Commission, Ministry of finance and other departments have repeatedly issued clean coal production, sales and distribution of premium funds, attempt to reduce operating costs in coal enterprises. Guidance on coordination in recent years coal contracts and fees is to demand the cleanup of the repeated injunctions.
Is different in the past, the State Council defined the cleanup schedule of fees. The opinion that, by the end of 2013, finance and the national development and Reform Commission for the major coal producer coal industry fees centralizing rectified firmly against all kinds of arbitrary charges, fund-raising, Irregular illegal charges, the reduction of coal enterprises ' burdens.
Fund for cleaning up coal-related charges at the same time, ad valorem levied on coal resource tax reform will be accelerated. Instructed ministries of finance, development and Reform Commission hold on to views of the organizations concerned would implement the work, and to report to the State Council. In addition to outside finance and the national development and Reform Commission, Ministry of State administration of taxation, land, energy Bureau, the Ministry will also participate.
18 of the just-concluded third plenary session proposed, would "speed up the resource tax reform", "introduction of the resources paid use system and ecological compensation system, gradually extend the resources tax to take up a variety of ecological space."
One official familiar with reform, coal resource tax reform to move forward without pauses. "This reform involves issues such as taxes, coal, local revenue, led by the Treasury, and availability needs of State final. "He said.
"Customs clearance charge state tax" reform has been generally recognized by the coal industry. National Energy Board Deputy Director Yan Tianke coal presentation at the above-mentioned seminar, Chinese coal companies are facing heavy tax burden, the combined tax rate of coal higher issues. "The input VAT deducted is small, the actual tax burden is higher than general manufacturing. "According to statistics, coal-related taxes accounted for 25% per cent of corporate revenues.
According to, attached in coal above of administrative career sexual charges and Government sexual Fund has dozens of species, including mineral resources compensation fee, and mining right price, and soil and water conservation fee, and water construction fund, and land using fee, and environment governance margin, and sustainable development fund, and coal price regulation Fund, and coal mine conversion development funds, and railway construction fund, and port construction fee, and land moved village fee, and ecological repair compensation fee and gangue emissions fee,.
Coal import restart management policy
In recent years, the influx of cheap coal abroad, a greater impact on the domestic market. In accordance with the opinion of national coal import and export management will be strengthened, setting thresholds.
The comments called, NDRC's energy Bureau, the General Administration of quality supervision, customs and Excise Department, environmental protection Department and other departments to develop national standards for commercial coal quality, strengthening quality inspection on imported coal product, lignite into list of statutory surveys.
Improvement of differential coal import tariffs policy to encourage high quality coal imports, prohibit high ash, high sulfur inferior coal production, use and import further coal import and export volume, structure, trends and analysis, in accordance with changes in domestic and foreign markets adjusting coal export-related policies and measures.
In May of this year, the energy Bureau has issued the provisional rules on the management of commercial coal quality (draft for soliciting opinions), limited high-sulfur and high ash and low card import and long range transport of coal for power, coal calorific value less than 19MJ/kg (approximately 4,544 kcal/kg) import is prohibited. But due to public opinion and power plant opposed, this thing is not, see below.
Judging from the views expressed in these management approaches are being reset. Since 2009, after becoming a net importer of coal in China, imports increased year by year. Coal imports also reached 289 million tonnes in 2012, an increase of 29.8%, of which 54 million tons of lignite, 10 million tonnes of high sulphur coal. This part is about 20% per cent of imported coal would be limited in the future.
国务院发文促煤炭行业平稳运行：
煤炭资源税改革提速 年底前清理涉煤收费
本报记者 王秀强 北京报道
煤炭资源税的改革正在提速。
21世纪经济报道记者获得的一份名为《关于促进煤炭行业平稳运行的意见》(下称《意见》)，已经由国务院办公厅下发，但尚未对外公示。
《意见》说，在清理整顿涉煤收费基金的同时，加快推进煤炭资源税从价计征改革，责成财政部、发改委抓紧组织落实有关工作，并向国务院作出汇报。更明确要求今年年底前，财政部、发改委要对重点产煤省份煤炭行业收费情况进行集中清理整顿。
事实上，2012年以来，中国煤炭市场一直惨淡萧条。而国务院此次选择在冬季用煤高峰到来之际发文，旨在维持煤炭市场平稳运行。
《意见》主要从五个方面对煤炭行业进行调控，包括：遏制煤炭产量无序增长、减轻煤炭税费负担、加强煤炭进出口环节管理、提高企业经营管理水平、营造良好发展环境。每一个方面均责成相关部委分工落实。
遏制产量无序增长
《意见》首先将矛头指向近年来无序增长的煤炭产能和产量，且措辞严厉——“坚决遏制煤炭产量无序增长”。
因钢铁、电力、水泥等产量放缓等原因，自2012年国内煤炭生产和消费增速下降，煤炭行业运行出现困难。
“近10年来，全国煤炭产量均以每年2亿吨速度增加，而2012年仅仅增加1.3亿吨。煤炭消费量近十年以年均9.93%的速度增长，但2012年这一增速仅有2.5%。”中国煤炭工业协会政策研究部主任张宏11月24日在《中国煤炭工业发展研究报告》发布会暨煤炭产业未来之路研讨会上说。
“十一五”以来中国累计新增煤炭产能约20亿吨。截至2012年底全国煤矿总产能约39.6亿吨，产能建设超前3亿吨左右。供大于求、结构性过剩的局面并存。
前述《意见》要求，将停止核准新建低于30万吨/年的煤矿、低于90万吨/年的煤与瓦斯突出矿井，逐步淘汰9万吨/年及以下煤矿。新建煤矿必须严格履行基本建设程序，严厉查处未批先建、批小建大等违规行为。
《意见》说，将有效整合资源，鼓励煤炭企业兼并重组，以大型企业为主体，在大型煤炭基地内有序建设大型现代化煤矿，促进煤矿集约化生产。并具体备注了此项工作由国家能源局、煤矿安监局、国家发改委按职责分工进行。
安监总局数据显示，目前全国仍然有年产9万吨以下的煤矿7501处，占到煤矿总数的57%，产能只占到了全国煤炭总产量的12%，发生事故的起数和死亡人数却占到70%左右。
年底清理涉煤收费
在过去十年，国家发改委、财政部等部门曾多次发文清理整顿涉及煤炭生产、销售、流通环节的收费基金，试图降低煤炭企业经营成本。在近年协调电煤合同的指导意见中，更是三令五申地要求清理上述收费。
不同过往的是，此次国务院明确了清理收费的时间表。《意见》说，2013年底前，财政部、发改委要对重点产煤省份煤炭行业收费情况进行集中清理整顿，坚决取缔各种乱收费、乱集资、乱摊派，切实减轻煤炭企业负担。
在清理整顿涉煤收费基金的同时，煤炭资源税从价计征改革的也将加快。《意见》责成财政部、发改委抓紧组织落实有关工作，并向国务院作出汇报。除财政部、发改委外，国税总局、国土部、能源局、工信部也将参与其中。
刚刚闭幕的十八届三中全会提出，将“加快资源税改革”、“实行资源有偿使用制度和生态补偿制度，逐步将资源税扩展到占用各种自然生态空间”。
一位熟悉改革的官员说，煤炭资源税改革的推进工作没有停顿。“这项改革涉及到税率、煤种、地方财政收入等问题，具体由财政部牵头，推出时间需要国务院最终定夺。”他说。
“清费立税”的改革思路一直被煤炭行业普遍认同。国家能源局煤炭司副司长严天科在上述的研讨会上介绍，中国煤炭企业目前面临税费负担重、煤炭综合税率高等问题。“增值税进项抵扣范围小，实际税负高于一般加工制造业。”据统计，各种涉煤税费已占企业营业收入的25%-35%。
据不完全统计，附加在煤炭之上的行政事业性收费和政府性基金有几十种，包括矿产资源补偿费、矿业权价款、水土保持费、水利建设基金、土地使用费、环境治理保证金、可持续发展基金、煤炭价格调节基金、煤矿转产发展资金、铁路建设基金、港口建设费、征地迁村费、生态修复补偿费和煤矸石排放费等。
煤炭进口管理政策重启
近年来，国外低价煤大量涌入，对国内市场形成了较大冲击。根据《意见》，国家将加强煤炭进出口环节管理，设定门槛。
《意见》要求，国家发改委、能源局、质检总局、海关、环保部等部门研究制定商品煤质量国家标准，加强对进口煤炭商品的质量检验，将褐煤纳入法定检验目录。
还将完善差别化煤炭进口关税政策，鼓励优质煤炭进口，禁止高灰分、高硫分劣质煤炭的生产、使用和进口；要进一步做好煤炭进出口总量、结构、趋势等的分析，根据国内外市场变化适时调整煤炭出口相关政策措施。
今年5月份，能源局就曾下发《商品煤质量管理暂行办法》(征求意见稿)，限制高硫、高灰、低卡动力用煤的进口和长距离运输，煤炭热值低于19MJ/kg(约4544大卡/千克)的则禁止进口。但由于舆论和电厂反对，此事未见下文。
从《意见》中的表述来看，上述管理办法正在被重启。中国自2009年成为煤炭净进口国后，进口量逐年增加。2012年的煤炭进口量更是达到2.89亿吨，同比增加29.8%，其中褐煤5400万吨，高硫煤1000万吨。这部分占比约20%的进口煤今后将遭到限制。
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