The State Council Modifies The Provisional Regulations On Resource Tax &Nbsp, And Takes Effect From November 1St.

　 The State Council has decided to make the following amendments to the Provisional Regulations of the People's Republic of China on resource tax:

1. The first is amended as: "the mining units or individuals who produce mineral products or produce salt (hereinafter referred to as" mining or producing taxable products ") in the territory of the People's Republic of China and the sea area under jurisdiction shall pay a resource tax in accordance with these regulations.

Two and second are amended as follows: "the taxable items and rates of resources tax shall be implemented in accordance with the table of resources tax items and tax rates attached to these regulations and the relevant provisions of the Ministry of finance. "The partial adjustment of tax items and tax rates shall be decided by the State Council."

Three and third are amended as follows: "the specific tax rates applied by taxpayers shall be determined by the Ministry of Finance under the State Council's relevant departments of the State Council according to the resource grade and mining conditions of the taxable products produced or produced by the taxpayers according to the tax rates specified in the table of resources tax items and tax rates attached to the regulations. The non-metallic mineral deposits and non-ferrous metal ore mines that are not listed by the Ministry of Finance and whose specific duty rates have not been determined shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the central government in accordance with the actual situation and reported to the Ministry of Finance and the State Administration of Taxation for the record."

The four, fifth and sixth merger shall be amended as follows: "the taxable amount of the resource tax shall be based on the ad valorem rate or the quota of the quantity, and shall be taxable separately." Sales volume Multiplied by the specific tax rate applied by taxpayers or multiplied by the fixed rate of tax applicable to taxpayers.

Five and fourth, as fifth, are amended as follows: "taxpayers who exploit or produce taxable products with different taxable items shall separately calculate the sales volume or sales volume of taxable products of different taxable items; and if the sales amount or sales volume of taxable products with different taxable items are not accounted for or can not be accurately provided, the higher applicable tax rates shall be applied."

Six, add one as the sixth item: "taxpayer's production or production taxable." product Those who are self employed in the continuous production of taxable products shall not pay any resources tax; they shall be deemed to be sold for other purposes and pay a resource tax in accordance with these regulations. "

Seven, the "taxable quantity" in article eighth is revised to "sales volume or sales volume".

Eight and fifteenth are amended as follows: "the implementation of this Regulation shall be formulated by the Ministry of Finance and the State Administration of taxation."

Nine, amend the attached table of magnitude of the taxable items of resources tax.

　 This decision shall come into force on November 1, 2011.

The Provisional Regulations on the resources tax of the People's Republic of China shall be amended accordingly, and the order of articles shall be adjusted accordingly to be republished.

　 Provisional Regulations on resource tax of the People's Republic of China

(promulgated by Decree No. 139th of the State Council of the People's Republic of China on December 25, 1993) amended according to the decision of the State Council on the revision of the Provisional Regulations on resources tax of the People's Republic of China on September 30, 2011.

Article 1. Units and individuals who produce mineral products or produce salt (hereinafter referred to as mining or producing taxable products) in the People's Republic of China area and jurisdiction shall be paid a resource tax in accordance with these regulations.

The second tax items and rates of resource tax shall be implemented in accordance with the table of resources tax items and tax rates attached to these regulations and the relevant provisions of the Ministry of finance.

　　 A partial adjustment of tax items and tax rates shall be decided by the State Council.

The third specific tax rates applied by taxpayers are within the scope of tax rates specified in the table of resources tax items and tax rates attached to this Ordinance, according to the taxpayer's production or production of taxable products. Resources The situation of grade and mining conditions shall be determined by the Ministry of Finance and the relevant departments of the State Council; other non-metallic ore mines and non-ferrous metal mines that have not been listed in the name of the Ministry of Finance and have not specified the specific applicable tax rates shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the central government according to the actual situation, and reported to the Ministry of Finance and the State Administration of Taxation for the record.

The fourth taxable amount of resource tax shall be calculated according to the ad valorem rate or the quantity quota, and the sales rate of the taxable product shall be multiplied by the specific tax rate applied by the taxpayer or the sales rate of the taxable product shall be multiplied by the specific duty rate specified by the taxpayer.

Fifth taxpayers who exploit or produce taxable products with different taxable items shall separately calculate the sales volume or sales volume of taxable products of different taxable items; and the high applicable tax rates shall not be accounted for or the sales volume or sales volume of taxable products with different taxable items can not be accurately provided.

Sixth taxpayers who exploit or produce taxable products for their continuous production of taxable products shall not pay any resources tax; they shall be deemed to be sold for other purposes and pay a resource tax in accordance with these regulations.

　 Article seventh. One of the following circumstances is to reduce or exempt from the resource tax:

　　 (1) crude oil used for heating and workover in the process of exploiting crude oil is tax-free.

　　 (two) in the course of mining or producing taxable products, the taxpayers of the provinces, autonomous regions and municipalities directly under the central government shall, as appropriate, decide to reduce taxes or tax exemption if they suffer heavy losses due to accidents or natural disasters.

(three) other tax reduction and tax exemption items stipulated by the State Council.

Eighth taxpayers' tax reduction or tax-free items shall be accounted for separately for sales or sales volume; no separate accounting or sales volume or sales volume can not be accurately provided, no tax reduction or tax exemption will be granted.

The ninth taxpayers sell taxable products, the time when the duty to pay is the day when the sales tax is received or the certificate of obtaining sales proceeds is obtained. The time of tax payment is the day when the tax is paid for self production and self use taxable products.

The tenth resource tax is levied by the tax authorities.

The eleventh unit to purchase untaxed mineral products is the withholding agent of resource tax.

The twelfth resource tax payable by taxpayers shall be paid to the competent tax authorities where the taxable products are mined or where the production is located. Where a taxpayer is to produce or produce taxable products within the province, autonomous region or municipality directly under the central government, where the tax payment places need to be adjusted, the tax authorities of the provinces, autonomous regions and municipalities directly under the central government shall decide.

The thirteenth taxpayers' tax payment period is 1 days, 3 days, 5 days, 10 days, 15 days, or 1 months, and the tax authorities according to the actual situation shall be approved in detail. Those who fail to pay taxes according to a fixed time limit may pay tax according to the times.

Taxpayers who pay taxes for a period of 1 months shall declare their taxes within 10 days from the date of their expiration. If they pay taxes on the 1, 3, 5, 10 or 15 days, the tax shall be paid within 5 days from the date of expiry, and the tax shall be declared and paid within the 10 days of 1 days.

The period of tax payment for withholding agents shall be implemented in accordance with the provisions of the preceding two paragraphs.

The collection and management of the fourteenth resource tax shall be carried out in accordance with the relevant provisions of the law of the People's Republic of China on tax collection and administration and the present regulations.

The fifteenth measures for the implementation of these Regulations shall be formulated by the Ministry of Finance and the State Administration of taxation.

The sixteenth regulations shall come into force on January 1, 1994. In September 18, 1984, the State Council promulgated the regulations on the resources tax of the People's Republic of China (Draft) and the People's Republic of China Salt Tax Ordinance (Draft) at the same time abolished.