High-level Seminar on "Analysis of Tax-related Problems in Coal Mining and Washing Industry in China, Countermeasures of Tax Inspection and Tax-related Treatment of Mergers and Acquisitions"

The convening of the national coal work conference will accelerate the merger and reorganization of coal enterprises.

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Time: 20 10 1 1.09 Author: Li Yusi Source: China Economic Net.

The national coal work conference was held in Beijing today. At the meeting, it was proposed that the coal industry should focus on seven aspects at present and in the future, speed up the merger and reorganization of coal mining enterprises and the integration of mining rights, and steadily build large coal bases. The meeting mainly implemented the Notice of the General Office of the State Council on Forwarding Several Opinions of the Development and Reform Commission on Accelerating the Merger and Reorganization of Coal Enterprises, summarized the coal work since the Eleventh Five-Year Plan, analyzed the current situation of the coal industry, and studied and deployed the coal work in the Twelfth Five-Year Plan. The meeting held that although great achievements have been made in the coal industry, problems such as irregular development order, scattered resource allocation, frequent serious accidents, relatively backward ecological environment management in mining areas, low scientific and technological innovation ability and increased enterprise costs must be highly valued. The coal industry should seize the favorable opportunities such as the sustained improvement of China's economy, the continuous increase of total demand, and the state's increased policy support for coal intensive development, enhance the sense of crisis, hardship and responsibility, scientifically grasp the law of development, and take the initiative to adapt. The meeting pointed out that the "Twelfth Five-Year Plan" period is an important period for building a new coal industry system and realizing the sustained and healthy development of the coal industry. The overall development goals of coal industry are: obviously optimized development layout, standardized resource allocation and mining; Coal production is dominated by large coal enterprises, large coal bases and large modern coal mines, basically forming a stable supply pattern. By 20 15 years, there will be 10 super-large coal enterprises with 50 million tons; New progress has been made in scientific and technological innovation and the coal industry has been further improved. The mechanization of coal mining in China has reached more than 75%, and there are 60 coal mines with 10 million tons. The meeting pointed out that at present and in the future, we should focus on seven aspects of work. First, scientifically formulate the Twelfth Five-Year Plan, and reasonably determine the intensity of coal development according to the occurrence of resources and external conditions in the eastern, central and western regions (600 139). The second is to speed up the merger and reorganization of coal mining enterprises, adhere to unified planning and overall promotion, steadily promote the integration of mining rights, and actively support the development of large enterprise groups. Third, build a large-scale coal base steadily, making it an important guarantee for stabilizing energy supply and the main carrier for adjusting the coal industrial structure. Fourth, do a solid job in coal mine safety production, focusing on the system and mechanism, focusing on implementation, to achieve a stable improvement in safety production. Fifth, vigorously develop green mining and comprehensive utilization, minimize the impact of coal production on the environment, and improve the efficiency of resource development. The sixth is to enhance the scientific and technological innovation ability of coal, strengthen the training of talents in the coal industry, strengthen the research on the basic theory of coal, further promote the technological progress of the industry and support the normal engineering construction of modern coal chemical industry. Seventh, comprehensively strengthen the management of the coal industry, improve the industry access standards, improve the industry laws and regulations system, and strengthen the construction of the industry management system. State Administration of Work Safety, State Coal Mine Safety Supervision Bureau, National Development and Reform Commission, Ministry of Public Security, Ministry of Supervision, Ministry of Finance, Ministry of Land and Resources, Ministry of Environmental Protection, the State Council State-owned Assets Supervision and Administration Commission, State Administration for Industry and Commerce, State Electricity Regulatory Commission, National Energy Administration, Safety Supervision Notice of All-China Federation of Trade Unions [2065 438+00] 185, safety production supervision administrations of coal-producing provinces, autonomous regions, Management department of coal industry, coal mine safety supervision department, Development and Reform Commission (Economic and Trade Commission), Public Security Department (Bureau), Supervision Department (Bureau), Finance Department (Bureau), Land and Resources Department (Bureau), Environmental Protection Department (Bureau) and State-owned Assets Supervision and Administration Commission (SASAC) of Xinjiang Production and Construction Corps. Provincial coal mine safety supervision institutions: In order to thoroughly implement the Notice of the State Council on Further Strengthening the Work of Enterprise Safety in Production (Guo Fa [2010] No.23) and the spirit of the plenary session of the the State Council Safety Committee, further standardize the technological transformation of small coal mine resource integration, severely crack down on illegal production and construction, curb the frequent occurrence of serious accidents, and promote the sustained, stable and improved situation of coal mine safety production, The relevant matters are hereby notified as follows: 1. The technical transformation project of coal mine resource integration must be included in the plan of coal mine resource integration or merger and reorganization approved by the provincial people's government, and can only be managed as a construction project and included in the daily supervision scope of the supervision departments at all levels after being approved or filed, obtaining the mining license, completing the design approval and other administrative licensing procedures. Otherwise, the unauthorized construction will be punished according to the illegal construction, and the qualification of integrated technology transformation will be cancelled and closed according to law. Second, the coal mines in the resource integration scheme and the merged coal mines in the reorganization scheme must all stop production, and the original license-issuing authority shall suspend (note) or change the relevant licenses (photos) according to law. Integrate the main coal mines, strictly implement the construction procedures of coal mine projects, and concentrate on construction after completing all construction approval procedures in accordance with regulations. If the merged coal mine needs technical transformation, the main enterprise of merger and reorganization shall apply for various relevant examination and approval procedures in accordance with the regulations and concentrate on construction; Without technical transformation, the relevant licenses shall be changed according to regulations, and the production can be organized according to law only after all licenses (photos) are obtained. Three, the relevant departments should cooperate closely, simplify the examination and approval procedures, speed up the examination and approval process, in the examination and approval of the integration of coal mine technical transformation design, to clearly define the construction period. 4. Under any of the following circumstances, the local people's government shall cancel and close the qualification of integrated technological transformation according to law: 1. Failing to apply for a mining license within 1 year (due to enterprise reasons) since the approval of the resource integration or merger and reorganization plan; 2. Construction has not started within 65+0 years since the design of safety facilities was approved; 3. The project can't be completed within the specified time limit (it may be extended appropriately upon approval in special circumstances, but the longest extension period shall not exceed 1 year); 4 illegal organization of production during the period of technological transformation and integration; 5 major accidents occurred in the process of integration and technical transformation. Five, the examination and approval of the construction of coal mine resources integration technology transformation project, must be strict standards, the design should give priority to the use of advanced and applicable new technologies, new processes, new equipment, we must eliminate backward facilities, equipment, technology. Six, the construction unit shall, in conjunction with the construction unit, prepare the construction organization design and safety technical support measures, and organize the construction according to the prescribed construction sequence, and establish and improve the "six systems" on schedule. To integrate coal mines, it is necessary to provide true and perfect technical data and papers, and do a good job in the cooperation of project implementation. Outburst mines must strictly implement regional and local two "four in one" comprehensive outburst prevention measures; In mines with water inrush danger or complicated hydrogeological conditions, we must strictly adhere to the principles of forecasting, probing in case of doubt, probing before digging, treating before mining, and take comprehensive control measures to prevent, block, drain, drain and intercept. Seven, the integration of technical transformation of coal mines should strictly implement the system of mine-level leadership shift, giving the underground team leader, team leader and dispatching personnel on duty the corresponding decision-making command to ensure that they can safely evacuate the on-site workers in case of danger. According to the provisions of the establishment of mine rescue team or with the surrounding qualified rescue team signed an ambulance agreement. At the same time, it is necessary to establish and improve emergency plans and strengthen emergency training and drills. Eight, the integration (merger) of the main enterprises should be fully responsible for safety management, unified coordination and management of project construction related units, establish and improve the project construction safety management system, in accordance with the requirements of relevant national laws, regulations, procedures and standards to do a good job in the coordination and organization of project construction. The construction unit shall establish and implement various safety rules and regulations, strictly manage the site, and ensure the construction safety. Nine, around the coal mine resources integration, merger and reorganization of leading institutions should regularly hold special meetings attended by land and resources, coal industry management, coal mine safety supervision and other departments and coal mine safety supervision institutions to communicate and coordinate to solve outstanding problems in the integration of technological transformation; Regularly organize joint law enforcement inspection, timely grasp the construction progress of coal mine resource integration technical transformation projects, strictly control the supply of initiating explosive devices and power load, urge coal mining enterprises to do a good job in the investigation and management of hidden dangers, and prohibit illegal production and construction. Ten, all localities should implement the main responsibility of safety supervision, strengthen the integration, merger and reorganization of coal mine industry management and safety supervision. Severely crack down on illegal activities such as production while integrating technological transformation, false integration of technological transformation and real production, and unauthorized production by merging coal mines. Supervise and urge the merged enterprises to strengthen the safety management of the merged coal mines, strictly implement the main responsibility of safety production, establish and improve the safety management institutions, enrich the management of Hangzhou technicians, and ensure safe production. Please organize relevant departments to seriously study and implement the provincial coal mine resources integration, merger and reorganization leading institutions, and comprehensively clean up and rectify the technological transformation coal mines with resource integration in this region to ensure that all requirements and measures are put in place. All units are requested to report the implementation to the Office of the Inter-Ministerial Joint Conference on Coal Mine Rectification and Closure (located in the State Administration of Work Safety) and the National Energy Administration in a timely manner. Yesterday, coal prices rose slightly, with Qin Gang rising by 10~20 yuan/ton, the highest price in 10 months. The reporter was informed that the current supply of thermal coal in Guangdong is sufficient and will not affect residents' electricity consumption. According to industry analysis, if the coal price continues around 800 yuan, most thermal power plants will lose money. According to the data of Qinhuangdao Port, yesterday, the 5800 kcal of Qinhuangdao Port was 820~830 yuan, up by 1.2% month-on-month and 25. 1% year-on-year. 5500 kcal Shanxi Youhun 770~780 yuan, up by 20 yuan from the previous month and up by 24. 1% year-on-year. With the arrival of the peak electricity consumption in winter in the north, it is difficult to buy coal. On many websites providing coal supply and demand in China, the total demand has exceeded the total supply. Most power companies will lose money. According to a recent report released by China Electric Power Enterprise Association, thermal power enterprises in ten provinces have suffered losses in the third quarter. Some thermal power plants can't purchase coal stored in winter due to lack of funds, and can't guarantee the power and heat supply in the fourth quarter. From June 5438 to August this year, the thermal power enterprises in Henan, Shanxi and Anhui suffered the most serious losses, mainly due to the rising coal price and the low on-grid electricity price, which led to the pressure on profit margins. At present, the loss has spread to the 600 MW large generator set. Julian Waghann, power industry analyst of Northeast Securities (000686), said that high coal price has become an unbearable burden for power plants. If the coal price remains stable at the level around 800 yuan, most power plants will lose money. The contract price may increase by 10%. Julian Waghann said that at present, the inventory of most power plants is 15~20 days, and there is no coal to burn. The coal ordering meeting will begin soon, and the contract price will increase by about 10% year-on-year. Recently, coal stocks have fluctuated greatly, and the market rumors that resource tax will be introduced. How to treat the impact on the coal industry and the market outlook of coal stocks? Securities Times Network interviewed Julian Waghann, a researcher in the coal industry of Northeast Securities. Julian Waghann said that the fourth quarter is the traditional peak of coal consumption, and from the observation, the current trend of coal prices is in line with the previous forecast. If the resource tax is introduced at the current time, driven by high demand, the new cost will be smoothly transferred to the downstream. He believes that the recent adjustment of coal stocks is normal and the short-term increase is too large. At present, the coal demand is stable, and the coal storage days in power plants are normal. According to the forecast model, the high price of Shanxi excellent mixed warehouse should be around 825 yuan this year, and the spot price of Qinhuangdao Port has reached 795 yuan/ton this week. The possibility of higher than expected coal price mainly lies in the extreme change of weather factors and the rising price of resource products caused by the continuous flooding of liquidity. He said that with the launch of the China Thermal Coal Price Index in June 5438+ 10, the financial attributes of the domestic coal market have been enhanced; In the international market, the trading volume of coal futures has doubled in the last three years. He said that the enhancement of the financial nature of coal will attract more safe-haven funds, thus pushing up coal prices. Investors are advised to pay attention to mountain coal international (600546), Shenhuo (000933), Pingzhuang Energy (000780), Lanhuakechuang (600 123) and Yanzhou Coal Industry (600 188).