Case Study On The Effect Of Resource Tax Reform On The Tax Risk Of Manganese Mining Enterprises In T County

Coincides with the years of the reform,the reform of resource taxes to push,in July2016,manganese resource from volume to AD valorem duty,AD valorem tax rate is 3.5%,the reform will be mineral resource compensation merge to the AD valorem duty tax levy,because of their own work,for manganese ore mining enterprises is relatively familiar with,after the reform,the mining enterprises generally reflect the resource tax burden level increased significantly,the outside world also thought the AD valorem duty tax inevitably lead to enterprise tax burden increase,another view is that under the condition of the whole structural tax cuts,corporate taxes must be reduced.This article is through all aspects of the data,field visited several mining companies,found that is not the outside world so simple,tax burden is to increase or reduce.Do a concrete analysis on this question,the mine is to increase the tax burden,the mine is to reduce the tax burden,each variable in each interval and present a what kind of function relation.In view of the enterprise tax burden climbed quickly,a detailed analysis of the resource tax is how to increase the tax burden,increase taxes on why tax-related risks,produce the fords the tax risk,and should be caused by the reform of how to avoid these risks,put forward its own Suggestions for reference.In this article,we refer to the articles on resource tax at home and abroad,because the time is limited and the resources are not detailed enough.Written in the second part,focus on writing the resource tax as a kind of tax,also have the function of other tax,reviewed since resource tax levying evolution course,have a more clear understanding on resource development.The other part Outlines what is risk,the nature of taxes and the causes of tax risk;The third part,introduce the resource management on the status quo,the characteristics of T county mining industry and tax collection,analyzes the existing problems from volume resource and the reasons,points out that the resource tax reform is imperative;The fourth part,the resource tax reform's influence on the manganese ore enterprises,with manganese ore enterprise T county as an example,introduces the basic situation of manganese ore and county,and then,the manganese ore grade is divided into7-9%,11-13% and 15-17% three interval were analyzed,and the view of resource taxes ad valorem duty on the influence of different grade range,it is concluded that in the grade range of resource tax rise,the grade period of resource tax is declining,and from the time,overall summary comparison analysis why T county of manganese ore enterprise fords thetax risk,from the macro level and micro level paper expounds two aspects;The fifth aspect is the new tax risk point for manganese mining enterprises,and puts forward some Suggestions and measures for reference.