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4月28日,李克强总理主持召开国务院常务会议,决定实施稀土钨钼资源税改革,促进理顺资源税费关系。决定从2015年5月1日起,将稀土、钨、钼资源税由从量计征改为从价计征,并按照不增加企业税负的原则合理确定税率。同时,进一步清理和规范收费,将稀土、钨、钼的矿产资源补偿费费率降为零,停止征收相关价格调节基金,取缔省以下地方政府违规设立的相关收费基金,研究建立矿产资源权益金制度。财政部、国家税务总局发布的《关于实施稀土、钨、钼资源税从价计征改革的通知》称,纳税人将其开采的
On April 28, Premier Li Keqiang chaired a State Council executive meeting, decided to implement the reform of rare earth tungsten and molybdenum resource tax, and promote the rationalization of resource tax relations. From May 1, 2015 onwards, the resource tax on rare earth, tungsten and molybdenum will be changed from quantity to requisition, and the tax rate will be reasonably determined in accordance with the principle of not increasing corporate tax burden. At the same time, to further clean up and standardize fees, the rare earth, tungsten, molybdenum mineral resources compensation fee rate reduced to zero, the relevant price adjustment fund to stop levying, banning the provincial government set up under the relevant charges fund, research and establishment of mineral resources rights and interests of gold system. Ministry of Finance, State Administration of Taxation released “on the implementation of rare earth, tungsten, molybdenum resource tax levy reform notice” said the taxpayer to mine