Key Benefits:
Modalities for the implementation of the Special People's Republic of China's provisional Regulations on Resource Taxation (Summit 4th ordinary meeting of the Government of the People of the Autonomous Region of Mongolia, 17 May 2013, considered the adoption of Decree No. 196 of 6 June 2013 by the Government of the People's Government of the Mongolian Autonomous Region, effective 1 August 2013)
Article 1 establishes this approach in the light of the Special People's Republic of China's provisional regulations on resource taxes. Article 2 units and individuals within the administrative area of the self-governing area for the extraction of mineral products or for the production of salts (hereinafter referred to as mining or production of taxable products) shall pay taxes on resources in accordance with the provisional regulations of the People's Republic of China resource taxes, the application of the Rules of the Special People's Republic of China's provisional regulations on resource taxes and the way in question. The unit referred to in this approach refers to enterprise and administrative units, business units, military units, social groups and other units; the individual referred to in this approach refers to individual business and other individuals. Article 3 Taxes for resource taxes, rates of tax, are implemented in accordance with the breakdown of the HACT rate annexed to the Rules for the Implementation of the Temporary Regulations of the People's Republic of China and the table annexed to the present methodology. Article IV. Exploitation of mineral products outside the administrative area of the self-government area requires the determination of the applicable tax rates for resource taxes, to be carried out by the financial and tax administration authorities of the self-government, on the basis of the actual application rate, to be approved by the Government of the self-government and to report to the Ministry of Finance, the National Tax General Service. Article 5 Article 6. The taxpayer shall tax the resources tax that shall be paid to the competent tax authority for the exploitation of the taxable product or the production of the location. The taxpayer has extracted or produced taxable products within the administrative area of the self-government area, and its tax location needs to be adjusted by the local tax authorities of the self-government area. Article 7. The application of the taxable products to be charged on the basis of which the tax is charged shall be calculated by an independent accounting unit in accordance with the sales and the applicable tax rates of each mining site or place of production; the application of the taxable products to be charged from the price, which shall be charged by an unit that is accounted for independently, in accordance with the amount of sales, unit sales and the applicable rate. Article 8 regulates the collection of resource taxes, in accordance with the National People's Republic of China's tax collection law, the provisional regulations on resource taxes in the People's Republic of China, the application of the Rules of the provisional Regulations on the People's Republic of China and the relevant provisions of this approach. Article 9. This approach is implemented effective 1 August 2013. The Government of the People's Democratic Party of the Commonwealth of Independent Mongolia's Execution of Resource Taxation in the Self-Autonomous Region of 5 August 1996 (No. 72 of the Order of the People's Government of the Autonomous Region of Mongolia) and the decision of the Government of the People of the Commonwealth of Independent Mongolia on 23 August 2007 to amend the amendment (No. 150 of the People's Government of the Autonomous Region of Mongolia).
Annex:
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