在稀土贸易争端渐趋白热化之际，国内稀土行业或面临巨大变革。据媒体上周末报道，有关部门正研究扩大资源税从价计征范围，稀土有望被纳入，税率会相应提高。与此同时媒体上周末传出的消息则称，目前管理部门已经在对稀土出口配额制度的前途进行专家层面的讨论，这或许意味着，已经实施了10多年的配额制度正面临着被取消的局面。

In the rare earth trade dispute gradually the white-hot，The domestic rare earth industry or are faced with great change。According to media reports last weekend，Relevant departments are now extended.we research from price assessment range，Rare earth is expected to be included，Tax rate will rise accordingly。At the same time the media last weekend, said the news out of，The current management departments have on rare earth export quota system for the future of the expert level discussion，This may mean that，Has carried out more than 10 years of quota system is facing the situation was cancelled。

　　传监管层研讨出口配额制度存废 

The supervision layer discussion export quota system with waste 

　　今年3月，以美国、日本、欧盟为代表的西方国家已经在世界贸易组织（WTO）起诉中国，要求世贸调查中国的稀土出口配额制度。7月23日，世贸组织争端解决机制召开会议，决定成立专家组，专门针对我国稀土、钨、钼三种原材料出口限制一事进行调查。

In march this year，In the United States、Japan、The European Union as a representative of the western countries have in the world trade organization（WTO）Against China，Requirements of China world trade investigation of rare earth export quota system。July 23，The wto dispute settlement mechanism meeting，Decided to set up expert group，Aiming at special rare earth、tungsten、Molybdenum three kinds of raw material export restrictions on the survey。

　　业内认为，中国之所以会面临这场稀土争端，与中国长期以来实行稀土出口配额政策直接相关。上世纪80年代以来，中国稀土以低价大量出口，私挖盗采与走私严重，造成稀土资源直线下降、濒临用竭，生态环境被严重破坏。鉴于此，自1998年我国政府开始实施稀土产品出口配额许可证制度，并把稀土原料列入了加工贸易禁止类商品目录，稀土价格也开始向应有价值回归。

Think inside course of，Chinese are facing the rare earth dispute，And China has long been a rare earth export quota is directly related to the policy。Since the 1980 s，China rare earth to low a large number of export，Private dig stolen mining and smuggling serious，Rare earth resources caused by declines linearly、Is on the verge of dragon's with，The ecological environment were severely damaged。In view of this，Since 1998, the Chinese government began to carry out the rare earth products export quota license system，And the rare earth materials included in the catalogue of prohibited commodities in processing trade，Rare earth the price also began to have value regression。

　　从2005年开始，中国大幅度实施加入世界贸易组织的承诺，而稀土并不在受保护的矿产资源之列。近年来国内诸多企业主和行业专家呼吁取消稀土出口配额制度的声音也越来越多，稀土出口配额始终处于没有使用完的境地，再加上稀土走私问题，稀土出口配额实际上已经陷入十分尴尬的境地。

Begin from 2005，China greatly implement accession to the world trade organization commitment，And rare earth not in protected mineral resource list。In recent years the domestic many business owners and industry experts called for cancel rare earth export quota system of voice also more and more，Rare earth export quota is always in the didn't use the situation，Combined with rare earth trafficking，Rare earth export quota in fact already in a very embarrassing situation。

　　根据《中国经营报》报道，该报从参与相关讨论的专家处获悉，目前管理部门已经在对稀土出口配额制度的前途进行专家层面的讨论。该专家指出，一旦稀土出口配额指标制度被取消，未来稀土出口管理的工作将直接落到整合后的大企业肩上，只要政府落实好指令性生产计划，依然能做好行业管理。

According to《China business newspaper》reports，The paper discussed from participating in the relevant experts have learned，The current management departments have on rare earth export quota system for the future of the expert level discussion。The expert points out，Once the rare earth export quota index system is cancelled，Future work will be rare earth export management falls directly after the integration of large enterprise shoulders，As long as the government implement mandatory production plan，Still can do industry management。

　　正研究稀土资源税从价计量 

Is the rare earth resources tax from price measurement 

　　稀土行业的变局，或许不仅仅发生在出口配额制度上。按照现行税收条例，稀土资源税实行从量计征的征收方式。但据《中国证券报》8月18日报道，有关部门正研究扩大资源税从价计征范围，稀土有望被纳入，税率会相应提高。“业内人士称，此举主要是希望通过税收方式加大对稀土资源保护力度。”

Rare earth industry change，Perhaps not only occurred in export quota system。According to the current tax regulations，The rare earth resource tax from the mode of tax collection on quantity assessment。But according to《China's stock certificate report》Reports on August 18,，Relevant departments are now extended.we research from price assessment range，Rare earth is expected to be included，Tax rate will rise accordingly。“The personage inside course of study says，This mainly is the hope that through tax way to increase the rare earth resource conservation efforts。”

　　从价计征，即按照应纳税资源产品销售收入乘以规定的比例税率征税。酝酿已久的资源税改革，自2010年6月1日在新疆试点后，在去年终于全面铺开。根据去年10月10日新的《中华人民共和国资源税暂行条例》公布，稀土矿的税率表述则为“每吨0.4元~60元”。

From the price assessment，That is according to the taxable resources product sales revenue multiplied by the proportion of provisions of tax。Brew already a long time of resource tax reform，Since June 1, 2010 in xinjiang after the pilot，In the last year, finally spread to open completely。According to the last October 10 new《Provisional regulations of the People's Republic of China》announced，Rare earth ore rate expression is“Every tons of 0.4 yuan ~ 60 yuan”。

　　虽然资源税改革对地方增收效果非常明显，但稀土资源税的提高在业内看来却有些“隔靴搔痒”的意味。因为在稀土资源税大幅上调的带动下，稀土矿企也开始大幅上调矿价，稀土价格迎来了一轮疯涨，涨幅普遍超过300%。而保持从量计征的稀土资源税税率却依然不变，让资源税显得微乎其微。

Although the resource tax reform on local income effect is very obvious，But the improvement of rare earth resource in the industry seems to be somewhat“Attempt an ineffective solution”that。Because in rare earth resource tax rise sharply along the way，Rare earth ore enterprises began to greatly increase ore price，Rare earth price ushered in the round of the exits，Generally increase more than 300%。And keep from quantity assessment of rare earth resources tax rate is still the same，Let the resource tax is very little。

　　因此，有关部门关于扩大资源税从价计征范围改革一直在不断探讨中。今年7月26日，财政部部长谢旭人指出，下半年将深化资源税改革，扩大资源税从价计征范围。工信部副部长苏波在今年8月包头稀土产业论坛后也向媒体透露，将通过税收方式提高对稀土资源保护力度，通过税收调节市场。

therefore，The relevant departments about expanding resources tax from the price range of assessment reform has been constantly discussion。July 26,，Treasury secretary XieXuRen pointed out，Second half will deepen the reform of the resource tax，Extended.we from price assessment range。Work SuBo letter vice minister in August after baotou rare earth industry BBS also revealed to the media，Will through taxation mode to improve the rare earth resource conservation efforts，Through the tax to regulate the market。

　　市场分析认为，如果这两则消息均属实，那么对稀土行业的公司无疑提出了更大的挑战同时也带来了机遇。不过，截至记者昨日发稿时，商务部对上述两则消息均尚未给予回应。 

Market analysis think，If the two news are true，So to rare earth industry company is put forward greater challenges at the same time has also brought the opportunity。but，By reporters at yesterday，The ministry of commerce of the above-mentioned two news are not give response。