Nghe An: Difficulties in collecting resource tax
(Baonghean.vn) - In recent years, the main revenue from mineral exploitation is resource tax and environmental protection fee in Nghe An, contributing to bringing large revenue to the State budget. However, many difficulties in management are limiting revenue sources.
Resource tax and environmental protection fees are a significant source of revenue, contributing to the completion of the goals, plans and estimates of State budget revenue in the province. More importantly, this source of revenue is aimed at regenerating, overcoming and minimizing environmental pollution caused by mining and production and business activities. Currently, in Nghe An, there are many enterprises granted the right to exploit minerals, but the revenue from resource tax and environmental protection fees in this field is low. Meanwhile, mineral exploitation has greatly affected traffic infrastructure, the environment and depleted resources...
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| Sand mining in Thanh Chuong. Photo: Van Truong |
The local management departments of Thanh Chuong, Do Luong, and Tan Ky districts have many sand and stone mines, but the revenue from resource tax and environmental protection fees in this field is still difficult. For example, in 2021, the province assigned the above 3 districts to collect 6.5 billion VND in environmental resource protection fees, but so far only 4.8 billion VND has been collected, and there is still more than 1.8 billion VND that has not been collected. The resource tax collection was over 20 billion VND, but now only 16 billion VND has been collected, and there is currently 4 billion VND left. The number of units that still owe the above taxes is Tan Loc One Member Co., Ltd.; Dat Anh Co., Ltd.; Nguyen Ba Luong Co., Ltd.; Toan Thanh Co., Ltd.; Pha Ngoc Nghe An Construction Joint Stock Company...
Mr. Vinh added: To focus on debt collectionresource taxand environmental protection fees in the coming time, the Department will deploy documents, guidelines on policies and obligations on environmental protection fees for mineral exploitation activities for taxpayers to make additional declarations and correct violations. Coordinate with local authorities at all levels to regularly inspect and collect resource tax and environmental protection fees for mineral exploitation and purchase activities in the district; resolutely handle cases of tax evasion and fraud in resource tax and environmental protection fees in mineral exploitation in accordance with regulations. Advise districts and require enterprises to install weighing stations and cameras to monitor the volume of minerals produced and sold...
According to the report of Nghe An Tax Department, up to this point, the Tax Department has collected environmental protection fees for mineral exploitation reaching 80,670 billion VND, according to the assigned plan in 2021, it will collect over 104 billion VND. Resource tax collection reached nearly 398 billion VND/plan 476 billion VND.
The collection rate of the above two types of taxes is still low, the reason is that the Covid-19 pandemic has lasted for a long time, causing many businesses to face difficulties. However, in addition, some businesses are deliberately delaying tax debts. Through research, it is known that the most difficult thing now is for resource tax and environmental fees, taxpayers self-declare and self-pay, so in some cases, they under-declare the output of exploited resources, or declare the wrong type of resources to apply a lower fee, or declare later than the deadline.
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| Mineral processing in Quy Hop district. Photo: Van Truong |
To effectively collect resource tax and environmental protection fees, in the coming time, Nghe An Tax Department will direct departments and branches to coordinate with local authorities to strengthen inspections at establishments, check electronic tax declarations of enterprises at the Tax agency to determine quarterly mining output, collect daily retail sales lists, and dialogue with enterprises. Compare input invoices of mineral mining enterprises. If tax declarations are found to be inconsistent with the provisions of law, the tax agency will request taxpayers to make additional declarations and pay taxes to the State budget.
In the long term, it is necessary to strengthen the propaganda and dissemination of tax law education; There are many forms of support, creating favorable conditions for taxpayers to declare, pay taxes, check and closely review tax declaration records, thereby accurately assessing the information declared in tax records such as mining output, consumption output, cost price, selling price...
Thereby, helping tax authorities grasp the volume and types of minerals related to determining tax obligations of enterprises; actively coordinate with relevant agencies in tax management.
