Most popular Baise local tax innovation mechanism

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Baise local tax innovation mechanism promotes the reform of resource tax

since the reform of resource tax was fully launched on July 1, 2016, Baise local tax bureau, after more than a year of exploration and practice, has found a reform road that can be used for reference, reference and replication

conduct in-depth investigation and grasp the truth

"the difficulty of changing the bauxite resource tax from ad valorem to ad valorem is how to determine the bauxite raw ore price." The relevant person in charge of the labor and property behavior tax section of Baise Local Taxation Bureau said

in order to solve this problem, the Bureau, from the "top leaders" to the leaders in charge, and then to the comrades in charge of business departments, went deep into areas rich in bauxite resources for many times, made field visits and investigations, had discussions with representatives of local resource enterprises and departments of Finance, prices, land and resources, widely listened to the opinions and suggestions on promoting reform, collected tax related data of key bauxite mining enterprises, accurately calculated the tax burden of enterprises, and put forward scientific and reasonable tax rates The conversion ratio and conversion rate provide a strong guarantee

establish a mechanism to solve problems

on the basis of full investigation and research, Baise Local Taxation Bureau formulated and issued the "conversion method for ad valorem sales of bauxite resource tax in Baise", and established a mechanism for the linkage between bauxite price and alumina price, that is, first determine the bauxite sales benchmark price and alumina sales benchmark price, and then confirm that the change rate of bauxite sales price is the change rate of alumina sales price, Finally, the bauxite sales price is calculated from the bauxite sales price change rate. The establishment of this mechanism takes the change ratio of alumina sales price as the adjustment factor of the change ratio of bauxite sales price, realizes the fairness of the adjustment of bauxite sales price change, and follows the reform principle of tax translation, which not only takes into account the actual situation and affordability of enterprises, but also reasonably determines the tax basis of bauxite resource tax, enhances the tax elasticity, and does not increase the tax burden of enterprises on the whole, It also takes into account the affordability of local finance, ensuring the continuous stability of local fiscal revenue

optimize service response voice

Baise Local Taxation Bureau has held more than 20 special training sessions for taxpayers, and established a leadership contact enterprise system to ensure that the problems reflected by enterprises are responded to and solved in a timely manner. During the reform of ad valorem collection of resource tax, the price of alumina once continued to rise, and the tax expenditure of aluminum resource enterprises increased accordingly. In response to the voice of some taxpayers, the Bureau timely went deep into enterprises to answer the spirit of relevant policies, obtained the understanding of enterprises, and ensured the smooth progress of reform and mutual promotion

From July 2016 to October 2017, the profits of the three major alumina production enterprises in Baise were 3.5 billion yuan, with an average profit margin of 17.57%, while the profit margin in 2015 before the reform was only about 2%. The increase in benefits provided a relatively sufficient financial guarantee for the "Second Entrepreneurship" of enterprises

2016 2. The friction plate should be wiped clean with acetone after each experiment. From July to October 2017, the market price of alumina showed a fluctuating upward growth trend. The sales volume of bauxite in Baise was 25.8969 million tons, and the taxable sales price of bauxite increased by 20.38%. The bauxite price determined through price linkage also increased in the same direction, and the adjustment mechanism of direct linkage between tax and resource price played a role

at present, their main difference in Baise is that the upsurge of "secondary entrepreneurship" in the aluminum industry is surging, and a number of coal, electricity and aluminum integration projects have been started or Lubrizol: Medical TPU experts lead the material innovation and production of medical products, which will provide strong support for the sustainable development of local economy

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