People's Republic of China promulgated by Decree No. 605
　　　　　　　　　　　　　　　　　　　　　　　　The State Council on changes of People's Republic of China interim regulations on resource tax Executive meeting of the State Council on September 21, 2011 the 173th adoption of the decision, are hereby promulgated and take effect on November 1, 2011.

 

Prime Minister Wen Jiabao, September 30, 2011

The State Council on amending the People's Republic of China interim regulations on resource tax of decision Decision of the State Council of the People's Republic of China interim regulations on resource tax as follows: first, the article is amended as: "in the People's Republic of China area and the minerals in sea areas under the jurisdiction of exploitation provided for in this regulation or in the production of salt (hereinafter referred to as the mining or producing taxable products) of units and individuals, taxpayers for a resources tax, royalty shall, in accordance with this Ordinance.
"Two, the second is amended as:" the resource tax taxable items and tax rates in accordance with the resource tax taxable items and tax rates table annexed to this regulation and the relevant provisions of the Treasury Department. "The partial adjustment of the taxable items and tax rates, determined by the State Council. "Three, and third article modified for:" taxpayers specific applies of tax, in this Ordinance by attached resources tax items tax table provides of tax range within, according to taxpayers by mining or production should tax products of resources grade, and mining conditions, situation, by Treasury business State about sector determine; Treasury not listed name and not determine specific applies tax of other non-metallic mine ore and nonferrous metals mine ore, by province, and autonomous regions, and municipalities Government according to reality determine, reported Treasury and national tax general record. "Four as fourth, fifth and sixth combined and amended as:" the resource tax taxable amount from the price fixed-rate or fixed solution, by multiplying the taxable sales of each taxpayer specific rate or to sales of taxable product multiplied by the taxpayer specific flat tax rate calculations. "Five, fourth, fifth, and be amended as:" exploration or production in different taxable categories of taxpayers taxable products, shall be accounted for separately in different taxable categories taxable sales or sales is not accounted for separately or cannot be accurately provided different taxable categories of taxable products sales or sales, the higher tax rate. "Six and the addition of an article, as the sixth:" taxpayers engaged in mining or producing taxable products, for continuous production of taxable products, not royalty; use in other aspects of the deemed sale, pay resource tax in accordance with these regulations.
"Seven, eighth in the" tax amount "is amended as" sales or sales ". Eight, 15th revised as follows: "measures for the implementation of this Ordinance by the Ministry of finance and the State administration of taxation.

"Nine, will be attached to the resource tax taxable items and tax rate table is revised as follows:



Resource tax taxable items and tax rates table



Taxable items



Tax rate



First, crude oil



Sales 5%-10%



Second, natural gas



Sales 5%-10%



Three, coal



Coking coal



8-20 Yuan per ton



Other coal



0.3-5 Yuan per ton



Four, other non-metallic ores



Common non-metallic ores



0.5 to 20 Yuan per ton or per cubic metre



Precious non-metal ores



0.5-20 per kilogram or per carat



Five, ferrous metal ores



2-30 yuan per ton



Six, non-ferrous metal ores



Rare earth mining



0.4-60 Yuan per ton



Other non-ferrous metal ores



0.4-30 yuan per ton



Seven, salt



Solid salt



10-60 Yuan per ton



Liquid salt



2-10 yuan per ton
This decision shall take effect on November 1, 2011.

 

People's Republic of China interim regulations on resource tax under the provisions of this decision be modified accordingly and the order adjusted accordingly, republished.

People's Republic of China interim regulations on resource tax

(December 25, 1993 People's Republic of China promulgated by Decree 139th, released on September 30, 2011, the State Council on changes of People's Republic of China interim regulations on resource tax revision of the decision)
Article in the People's Republic of China area and the minerals in sea areas under the jurisdiction of exploitation provided for in this regulation or in the production of salt (hereinafter referred to as the mining or producing taxable products) of units and individuals, taxpayers for a resources tax, royalty shall, in accordance with this Ordinance.
A second resource tax taxable items and tax rates in accordance with the resource tax taxable items and tax rates table annexed to this regulation and the relevant provisions of the Treasury Department.
Some adjustment of the taxable items and tax rates, determined by the State Council.
Third article taxpayers specific applies of tax, in this Ordinance by attached resources tax items tax table provides of tax range within, according to taxpayers by mining or production should tax products of resources grade, and mining conditions, situation, by Treasury business State about sector determine; Treasury not listed name and not determine specific applies tax of other non-metallic mine ore and nonferrous metals mine ore, by province, and autonomous regions, and municipalities Government according to reality determine, reported Treasury and national tax general record.
Article fourth resource tax taxable amount from price fixed-rate or fixed way, by multiplying the taxable sales of each taxpayer specific rate or to sales of taxable product multiplied by the taxpayer specific flat tax rate calculations.
Fifth of taxpayers engaged in production or production in different taxable categories of taxable products, shall be accounted for separately in different taxable categories taxable sales or sales is not accounted for separately or cannot be accurately provided different taxable categories of taxable products sales or sales, the higher tax rate.
Sixth of taxpayers engaged in production or production taxable products, for continuous production of taxable products, not royalty; use in other aspects of the deemed sale, pay resource tax in accordance with these regulations.
Seventh under any of the following circumstances, tax reduction or exemption of resources: (a) crude oil for heating, well in the process, tax free.
(B) the taxpayers engaged in production or in the production of taxable product, significant losses due to causes such as accidents or natural disasters, the people's Governments of provinces, autonomous regions and municipalities directly under the discretion of tax reduction or exemption.
(C) provide other tax reduction or exemption of the project under the State Council.
Eighth taxpayers tax cuts and exemptions, shall be accounted for separately in sales or sales; is accounted for separately, or is unable to provide accurate sales or sales, no tax reduction or exemption.
Nineth taxpayers selling taxable products, tax time for the date on which the sale occurs or the credentials obtained sales that day; self-produced taxable products, tax time for person for day use.
Article tenth resource taxes collected by the tax authorities.
Article 11th units for resources that are not mineral tax withholding of taxes. 12th payer resource tax payable shall be made to the competent tax authorities of the location of the exploration or production of the tax paid.
Taxpayers in the provinces, autonomous regions and municipalities within the mining or producing taxable products, their tax needs to be adjusted, determined by the tax authorities of provinces, autonomous regions and municipalities. 13th terms of a taxpayer's tax for 1st, 3rd, 5th, 10th, 15th or 1 months, approved by the competent tax authorities according to the actual situation.
Not on a fixed term basis taxes, can be calculated by the tax.
Taxpayers with an assessable period of 1 month, from the date of expiration of the 10th tax; the 1st, 3rd, 5th, 10th or 15th as an assessable period, from the date of the expiration of the withholding tax in the 5th, on the 1st of 10th tax and to settle taxes last month.
Solution of withholding tax deadline, mutatis mutandis, the provisions of the preceding two paragraphs.
Article 14th resources tax collection and administration in accordance with the People's Republic of China Law on tax collection and management and the relevant provisions of this Ordinance.
15th article of the implementation measures shall be formulated by the Ministry of finance and the State administration of taxation. 16th article of the regulations come into force on January 1, 1994.

 

Issued by the State Council on September 18, 1984, the People's Republic of China resource Tax Ordinance (draft) and the People's Republic of China salt Tax Ordinance (draft) repealed simultaneously.

Attached:



Resource tax taxable items and tax rates table



Taxable items



Tax rate



First, crude oil



Sales 5%-10%



Second, natural gas



Sales 5%-10%



Three, coal



Coking coal



8-20 Yuan per ton



Other coal



0.3-5 Yuan per ton



Four, other non-metallic ores



Common non-metallic ores



0.5 to 20 Yuan per ton or per cubic metre



Precious non-metal ores



0.5-20 per kilogram or per carat



Five, ferrous metal ores



2-30 yuan per ton



Six, non-ferrous metal ores



Rare earth mining



0.4-60 Yuan per ton



Other non-ferrous metal ores



0.4-30 yuan per ton



Seven, salt



Solid salt



10-60 Yuan per ton



Liquid salt



2-10 yuan per ton