我国资源税是从量征收，不是与资源的可采储量挂钩，而是与已经开采完成的量挂钩。导致的后果是，企业尽可能地开采资源丰厚的地方，而对那些资源含量少的地方则丢弃一边，导致矿产资源浪费严重。 “矿产资源税和资源补偿费可能将合并征收，但目前是在讨论阶段，如果讨论通过，将会提交国务院。”一位煤炭行业的资深人士在接受《第一财经日报》采访时透露。
目前，我国矿产资源有偿使用制度主要包括三个部分：第一是资源税，是按应税产品的产量和规定的单位税额计征；第二是资源补偿费，是按矿产品销售收入的一定比例征收；第三是采矿权使用费和探矿权使用费，按采矿区或勘探区块面积逐年缴纳。另外还包括所得税、增值税等。
“所以，资源税改革暂时还不可能推出。”上述人士同时透露，“如果矿产资源税和资源补偿费合并，还将讨论征收的税点等各种问题，如果成熟的话，还将可能会写进新的《矿产法》（草案）里。”
此前，国家税务总局相关人士在接受本报记者采访时也表示，资源税征收方式肯定会改革，“从从量改为从价计征”。
上周，国家发改委、财政部等11个部门联合发布的《关于贯彻实施<中华人民共和国节约能源法>的通知》,继续把“完善资源税”纳入了“实施有利于节能的经济政策”之列。
这被业界认为，资源税改革将不再只是上调那么简单。
天相投资据此认为，能源价格管制是本轮市场大跌的最直接原因。天相投资认为，受能源价格管制，目前国际市场原油、煤炭、钢材等工业原材料的价格也仍然与国内保持较高的价格差，国内工业品价格冲高的动力丝毫未减。国家发改委近日发布的信息显示，7月份，我国工业品出厂价格同比上涨10%，为历史最高水平；原材料、燃料、动力价格上涨15.4%。
而据国家统计局的消息，8月份，工业品出厂价格同比上涨10.1%，继续创新高。尽管CPI涨幅回落，但PPI仍然继续维持在高位。
“尽管一些部门和一些专家有此设想，但现在谈推出为时尚早，目前只是一种考虑，还要经过很多程序。”上述煤炭行业的资深人士最后表示。
我国开始了一系列的资源税的调整：先是从2004年起陆续调整了煤炭、原油、天然气、锰矿石等的资源税税额标准，今年，财政部、国家税务总局又调高了焦煤资源税税额，并对盐资源税税收政策进行了调整。
国 家信息中心经济预测部高级经济师胡少维表示：“西方国家在征收资源税的时候，普遍采用与可采储量挂钩的方式，这种征收方式可以促使开采企业尽最大努力提高回采率，以获取更大收益。”
因此，在业界看来，从量计征的资源税，其固有的弊端在某种程度上造成了目前的资源紧缺。
“我国的资源税则是从量征收，固定税额，不是与资源的可采储量挂钩而是与已经开采完成的量挂钩。”胡少维同时表示，“导致的后果是，企业尽可能地开采资源丰厚的地方，而对那些资源含量少的地方则丢弃一边，以最大限度地节省开采成本，追逐自身利益最大化。嫌贫爱富，这才是导致我国矿产资源浪费严重的最根本原因。”
“由于资源类产业都是上游产业，其转嫁成本的机会较大，就算资源税如何改革，其成本转嫁照样进行，只不过可以使得资源浪费减少。比如煤炭的回采率对于煤炭产业来说非常重要。”国家发改委能源研究所的一位专家如此表示。
而国泰君安也认为，考虑到目前供不应求的局面和加权煤价的上升以及资源税可能推迟等因素，煤炭上市公司下半年业绩将好于上半年。
国泰君安同时认为，在煤炭供应偏紧、PPI高位运行的情况下，2008年度实施的可能性不大。2009年煤炭供需形势将会改善，届时如果CPI和PPI同步走低，政府择机推出新的资源税改革方案的可能性较大。
“此前国家相关部门表态，奥运后将理顺能源价格，对煤炭方面会进行资源税调整，煤炭价格也会与国际接轨。这个理顺并不是单纯的加价，而是调整和改革。”中国煤炭工业协会的一位官员在接受本报采访时表示。(第一财经日报) #p#分页标题#e#
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0.260358s
