Inner Mongolia Autonomous Region, The Implementation Of The People's Republic Of China Interim Regulations On Resource Tax Of Approach

Original Language Title: 内蒙古自治区实施《中华人民共和国资源税暂行条例》办法

Read the untranslated law here: http://www.chinalaw.gov.cn/article/fgkd/xfg/dfzfgz/201308/20130800390332.shtml

Inner Mongolia autonomous region, the implementation of the People's Republic of China interim regulations on resource tax of approach

    (May 17, 2013 Executive meeting of the people's Government of Inner Mongolia autonomous region, 4th through June 6, 2013, people's Government of Inner Mongolia autonomous region, announced as of August 1, 2013, 196th) article in accordance with the People's Republic of China interim regulations on resource tax, combined with State practice, these measures are formulated.

    Second autonomous region within the administrative area of exploration or production taxable mineral products salt (hereinafter referred to as the mining or producing taxable products) of units and individuals, taxpayers for a resources tax, shall, in accordance with the People's Republic of China interim regulations on resource tax and the People's Republic of China implementing rules of interim regulations on the resource tax and royalty in these measures.

    Units in these measures refers to enterprises and administrative units and public institutions, social groups, military units and other units individuals mentioned in these measures refers to individual industrial and commercial households and other individuals.

    Article resource tax taxable items and tax rates, in accordance with the People's Republic of China interim regulations on resource tax regulations annexed to the statement of resource tax taxable items and tax rates and annexed to the present approach of the resource tax taxable items and tax rates table of Inner Mongolia autonomous region.

    Article fourth autonomous region within the administrative area of mining minerals other than taxes under article III of this approach, you need to determine tax applicable tax rate, the Department of State financial and tax administration according to the specific applicable tax rates and submitted to the approval of the autonomous regional people's Government Executive, and reported to the Ministry of finance, the State administration of taxation records.

    Article fifth resource taxes collected by the tax authorities. Sixth 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 autonomous region within the administrative area of exploration or production taxable products, their tax needs to be adjusted, determined by the local tax Bureau of the autonomous region.

    Seventh autonomous region within the administrative area of Union City and County taxpayers of mining or producing taxable products, and its subordinate units and accounting unit in the same city or County, on the exploration or production of taxable products, all mining or production taxes.

    Taxable products subject to levy, the tax payable by independent accounting unit in accordance with each mining or production sales and applicable tax rate calculation and allocation; taxable products subject to ad valorem taxation, the tax payable by independent accounting unit in accordance with each mining or production sales, unit price, and applicable rates for transfers.

    Eighth tax collection and administration in accordance with the People's Republic of China Law on tax collection and management, the People's Republic of China interim regulations on resource tax and the People's Republic of China interim regulations on resource tax regulations and the relevant provisions of the measures. The Nineth these measures shall come into force on August 1, 2013.

    On August 5, 1996, issued by the autonomous regional people's Government of the Inner Mongolia autonomous region, resource tax measures for the implementation of (the people's Government of Inner Mongolia autonomous region, 72nd), and on August 23, 2007, issued by the autonomous regional people's Government of the Inner Mongolia autonomous region people's Government decision on the modification of the (people's Government of Inner Mongolia autonomous region, the 150th) repealed simultaneously.

Attached:
Parts of Inner Mongolia autonomous region, resource tax taxable items and tax rates table
┌────────────────┬─────────┬──────────┐
│            税    目            │      税  率      │      计税单位      │
├────────────────┼─────────┼──────────┤
│, Treasury does not list names of other non-metal-20 │ │ 0.5 Yuan tons, cubic │
│矿原矿                          │                  │                    │
├────────────────┼─────────┼──────────┤
│1.砂石                          │      4.5元       │       立方米       │
├────────────────┼─────────┼──────────┤
│2.芒硝                          │       6元        │         吨         │
├────────────────┼─────────┼──────────┤
│3.麦饭石                        │       6元        │         吨         │
├────────────────┼─────────┼──────────┤
│4.叶腊石                        │       6元        │         吨         │
├────────────────┼─────────┼──────────┤
│5.大理石                        │       6元        │       立方米       │
├────────────────┼─────────┼──────────┤
│6.砖瓦用粘土                    │      4.5元       │       立方米       │
├────────────────┼─────────┼──────────┤
│7.页岩                          │       6元        │         吨         │
├────────────────┼─────────┼──────────┤
│8.花岗石                        │       6元        │       立方米       │
├────────────────┼─────────┼──────────┤
│9.浮石                          │       6元        │       立方米       │
├────────────────┼─────────┼──────────┤
│10.白垩                         │       6元        │         吨         │
├────────────────┼─────────┼──────────┤
│11.工业用石榴石                 │       6元        │         吨         │
├────────────────┼─────────┼──────────┤
│12.玄武岩                       │       6元        │         吨         │
├────────────────┼─────────┼──────────┤
│13.硅石                         │       6元        │         吨         │
├────────────────┼─────────┼──────────┤
│14.红柱石                       │       10元       │         吨         │
├────────────────┼─────────┼──────────┤
│15.矿泉水                       │       6元        │         吨         │
├────────────────┼─────────┼──────────┤
│16.地下热水                     │       6元        │         吨         │
├────────────────┼─────────┼──────────┤
│17.石灰石                       │       3元        │         吨         │
├────────────────┼─────────┼──────────┤
│18.油页岩                       │      4.5元       │         吨         │
├────────────────┼─────────┼──────────┤ │ 19.
油砂                        │       3元        │         吨         │
├────────────────┼─────────┼──────────┤
│ II, the Ministry of finance does not list names of other coloured gold │ │ 0.4-30 yuan ton │
│属矿原矿                        │                  │                    │
├────────────────┼─────────┼──────────┤
│1.银矿                          │       15元       │         吨         │
├────────────────┼─────────┼──────────┤
│2.铅矿                          │       15元       │         吨         │
├────────────────┼─────────┼──────────┤
│3.银铅矿                        │       15元       │         吨         │
├────────────────┼─────────┼──────────┤
│4.铜锡矿                        │      4.5元       │         吨         │
├────────────────┼─────────┼──────────┤
│5.镍钴矿                        │       15元       │         吨         │
├────────────────┼─────────┼──────────┤
│ Three, the main variety of mining resources grade │││
│表》未列举纳税人名称的          │                  │                    │
├────────────────┼─────────┼──────────┤
│1.铁矿石                        │      16.5元      │         吨         │
├────────────────┼─────────┼──────────┤
│2.铜矿石                        │       7元        │         吨         │
├────────────────┼─────────┼──────────┤
│3.铅锌矿石                      │       20元       │         吨         │
├────────────────┼─────────┼──────────┤
│4.钨矿石                        │       9元        │         吨         │
├────────────────┼─────────┼──────────┤
│5.锡砖石                        │       12元       │         吨         │
├────────────────┼─────────┼──────────┤
│6.镍矿石                        │       12元       │         吨         │
├────────────────┼─────────┼──────────┤
│7.锑矿石                        │       1元        │         吨         │
├────────────────┼─────────┼──────────┤
│8.铝土矿石                      │       20元       │         吨         │
├────────────────┼─────────┼──────────┤
│9.钼矿石                        │       6元        │         吨         │
├────────────────┼─────────┼──────────┤
│10.石棉矿                       │       2元        │         吨         │
├────────────────┼─────────┼──────────┤
│11.黄金矿石                     │                  │                    │
├────────────────┼─────────┼──────────┤
│   岩金砖石                     │       3元        │         吨         │
├────────────────┼─────────┼──────────┤
¦ ¦ 2 50 cubic metres of sand gold ore dug │ └────────────────┴─────────┴──────────┘