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    Which Units And Individuals Should Pay Resource Tax?

    2007/6/25 15:44:00 40488

    According to the provisions of the Provisional Regulations of the People's Republic of China on resource tax, the units and individuals that produce the prescribed mineral products or salt production within the territory of People's Republic of China shall be the taxpayers of the resource tax.

    Wei

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    Read the next article

    Which Units Should Withhold The Resource Tax?

    Independent mines, joint ventures and other units (including self employed non tax mineral products) who acquire resource tax and untaxed mineral products are withholding agents from the resource tax.

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