NOTICE ON PRINTING AND ISSUING THE DETAILED RULES FOR THE IMP-LEMENTATION OF THE INTERIM REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINACONCERNING RESOURCE TAX
NOTICE ON PRINTING AND ISSUING THE DETAILED RULES FOR THE IMP-LEMENTATION OF THE INTERIM REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINACONCERNING RESOURCE TAX
(Ministry of Finance: 30 December 1993 Code Finance and Taxation[93] No. 43)
Whole Doc.
To various departments of the State Council and organizations directly
under the State Council, to the people's governments of various provinces,
autonomous regions and municipalities and cities with separate planning,
and to the financial departments (bureaus) and tax bureaus of various
provinces, autonomous regions and municipalities and cities with separate
planning:
The Detailed Rules for the Implementation of the Interim Regulations
of the People's Republic of China Concerning Resource Tax are hereby
issued to you, and you are expected to carry them out conscientiously.
Appendix: DETAILED RULES FOR THE IMPLEMENTATION OF THE INTERIM REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA CONCERNING RESOURCE TAX
Article 1
These Detailed Rules are hereby formulated in accordance with the
stipulations of Article 15 of the Interim Regulations of the People's
Republic of China Concerning Resource Tax (hereinafter referred to as
Regulations)
Article 2
The levying scope of the tax items listed in the Table on the Range
of the Tax Items and Tax Amount on Resource Tax attached to these
Regulations is specified as follows:
(1) Crude oil refers to the natural crude oil extracted, excluding
artificial petroleum.
(2) Natural gas refers to the natural gas specially extracted or
extracted simultaneously with crude oil, it does not include the natural
gas produced by coal mines.
(3) Coal refers to raw coal, excluding washed coal, dressed coal and
other coal products.
(4) Other non-metal raw ores refer to non-metal raw ores outside the
above-mentioned products and mineral salt.
(5) Solid salt refers to crude sea salt, crude lake salt and pit
salt. Liquid salt refers to brine.
Article 3
The units mentioned in Article 1 of the Regulations refer to
state-owned enterprises, collective enterprises, private enterprises,
shareholding enterprises, other enterprises and administrative units,
institutions, military units, social organizations and other units.
The Individuals mentioned in Article 1 of the Regulations refer to
individual managers and other individuals.
Article 4
The concrete applicable tax amounts of resource tax on taxable
products shall be implemented in accordance with the Detailed Table on the
Tax Items and Tax Amounts of Resource Tax attached to the Detailed Rules.
With regard to other non-metal raw ores and other non-ferrous raw
ores not named here, the people's governments of various provinces,
autonomous regions and municipalities shall decide collection or postpone
collection of resource tax and report to the Ministry of Finance and the
State Administration of Taxation for the record.
The grading of minerals shall be implemented in accordance with the
Table on the Grading of Mine Resources of Several Major Varieties attached
to these Detailed Rules.
With regard to taxable products, the applicable tax amount of the tax
payer whose name is not listed in the Table on the Grading of Mine
Resources of Several Main Varieties, the people's governments of various
provinces, autonomous regions and municipalities shall appraise and fix
the tax amount within the floating range of 30 percent in light of the
resources conditions of the tax payer and make reference to tax amount
standards of neighboring mines set down in the Detailed Table on the Tax
Items and Tax Amounts of Resource Tax and the Table on the Grading of Mine
Resources of Several Main Varieties, and report to the Ministry of Finance
and the State Administration of Taxation of the record.
Article 5
Where the tax payer fails to provide the accurate sales volume of
taxable products or transfers the use amounts, the output of the taxable
products or the conversion amount determined by the competent tax
authorities shall be taken as the duty assessment amount.
Where the thickened oil, highly enriched oil and dilute oil in the
crude oil not clearly classified or not easy to divide, tax shall be
levied all in accordance with the amount of crude oil.
Article 6
The time for the obligation of paying resource tax mentioned in
Article 9 of these Regulations is specified as follows:
(1) The time of rateability for the taxable products sold by the tax
payer is:
1. Where the tax payer adopts installment collection settlement
methods, the time for his rateability is the very day of the collection
date stipulated in the sale contract;
2. Where the tax payer adopts the advance on sale settlement method,
the time for his rateability is the very day on which the taxable products
are dispatched;
3. Where the tax payer adopts other settlement methods, the time for
his rateability is the very day when sales payment is received or sales
payment proofs are obtained.
(2) The time of rateability for withholding tax by the withholding
agent is the very day of payment for goods.
Article 7
The withholding agent mentioned in Article 11 of these Regulations
refers to independent mines, joint enterprises and other units purchasing
tax unpaid minerals.
Article 8
The tax-unpaid mineral purchasing units are specified in Article 11
of these Regulations as resource tax withholding agents in order to
strengthen the collection and management of resource tax. This mainly
adapts to the situation of small sum of funds, scattered and irregular
mining and liable to tax evasion. This is suitable for tax-unpaid minerals
which tax authorities deem it not easy to control and manage and should be
withheld when being purchased by the withholding agent.
Article 9
The resource tax withheld by the withholding agent shall be paid to
the competent tax authorities of the locality where purchase takes place.
Article 10
In line with the stipulations of Article 12 of these Regulations, the
resource tax payable by the tax payer shall be paid to the competent tax
authorities in the locality where the taxable product is mined or
produced. In concrete application, with regard to the work unit with
taxable products mined in another province, if its affiliated production
unit and the accounting unit are not in the same province, autonomous
region or municipality directly under the central government, tax shall be
paid in the locality where the minerals are mined, the payable fund shall
be calculated and cleared by the unit which engages in independent
accounting and assumes sole responsibility for profits and losses in
accordance with the actual sales volume (or private use volume) in the
mining area as well as the applicable unit tax value.
Article 11
The concrete applicable unit tax value of the tax payer shall be
appropriately readjusted regularly by the Ministry of Finance in
accordance with the change in factors such as his resource and mining
conditions.
Article 12
The right to interpret the Detailed Rules, resides in the Ministry of
Finance or in the State Administration of Taxation.
Article 13
These Detailed Rules go to effect from the day of the implementation
of these Regulations. The Detailed Rules for the Implementation of the
Salt Tax Regulations (Draft) of the People's Republic of China promulgated
by the Ministry of Finance on September 28, 1984 shall be simultaneously
annulled. Table 1: The Detail List of the TAX Items and Tax Value of
Resource Tax Tax-2
Attached Table: Detailed list of Resource Tax Items and Value
------------------
Tax Items Tax Taxable
Value amount unit
------------------
I. Crude
Oil Daqing Oil Administration 24 yuan Ton
------------------
Shengli Oil Administration 12 yuan Ton
Liaohe Oil Exploration Bureau
Dagang Oil Administration
Henan Oil Exploration Bureau
Xinjiang Oil Administration
Tarim Oil Battle Headquarters
Tuha Oil Exploration & Development
Battle Headquarters
------------------
North China Oil Administration 8 yuan Ton
Jilin Province Oilfield
Administration
Zhongyuan Oil Exploration Bureau
Jiangsu Oil Exploration Bureau
Changqing Oil Exploration Bureau
Jidong Oil Exploration & Development
Company
Jianghan Oil Administration
Yumen Oil Administration
Qinghai Oil Administration
Sichuan Oil Administration
Yunnan, Guizhou & Guangxi
Oil Exploration Bureau
Yanchang Oil Deposit Administration
Other onshore Oil extraction enterprises
------------------
Thickened & enriched oil of
various enterprises 8 yuan Ton
------------------
Offshore oil extraction enterprises 8 yuan Ton
------------------
II. Natural Sichuan Oil Administration 15 yuan 1000 c.m.
gas
------------------
Daqing Oil Administration 12 yuan 1000 c.m.
------------------
Shengli Oil Administration 8 yuan 1000 c.m.
Liaohe Oil Exploration Bureau
------------------
North China Oil Administration 4 yuan 1000 c.m.
Dagang Oil Administration
Zhongyuan Oil Exploration Bureau
Henan Oil Exploration Bureau
Xinjiang Oil Administration
Jidong Oil Exploration & Development
Co.
Tarim Oil Battle Headquarters
Tuha Oil Exploration & Development
Battle Headquarter
Jilin Province Oilfield Administration
------------------
Other natural gas extraction
enterprises 2 yuan 1000 c.m.
------------------
III. Coal Minerals under unified
distribution
Beijing Mining Administration 0.5 yuan Ton
Kailuan Mining Administration 0.55 yuan Ton
Fengfeng Mining Administration 0.5 yuan Ton
Jingjing Mining Administration 0.4 yuan Ton
Xinglong Mining Administration 0.4 yuan Ton
Xingtai Mining Administration 1.2 yuan Ton
Handan Mining Administration 0.8 yuan Ton
Datong Mining Administration 2.4 yuan Ton
Yangquan Mining Administration 0.8 yuan Ton
Xiahuayuan Coal Mine 0.5 yuan Ton
Babaoshan Coal Mine 0.8 yuan Ton
Xishan Mining Administration 0.8 yuan Ton
Fenxi Mining Administration 1.2 yuan Ton
Luan Mining Administration 2.0 yuan Ton
Xuangang Mining Administration 0.5 yuan Ton
Jincheng Mining Administration 2.0 yuan Ton
Baotou Mining Administration 0.4 yuan Ton
Wuda Mining Administration 0.4 yuan Ton
Haibowan Coal Mine 0.3 yuan Ton
Baorixile Coal Mine 0.3 yuan Ton
Pingzhuang Mining Administration 0.3 yuan Ton
Zhalainor Mining Administration 0.3 yuan Ton
Huolinhe Coal Mine 0.3 yuan Ton
Yiminhe Coal Mine 0.3 yuan Ton
Dayan Mining Administration 0.3 yuan Ton
Pingxiang Mining Administration 0.5 yuan Ton
Fengcheng Mining Administration 0.8 yuan Ton
Yinggangling Mining Administration 0.6 yuan Ton
Luoshi Mining Administration 0.3 yuan Ton
Zibo Mining Administration 0.5 yuan Ton
Xinwen Mining Administration 0.9 yuan Ton
Zaozhuang Mining Administration 1.2 yuan Ton
Feicheng Mining Administration 0.9 yuan Ton
Yanzhou Mining Administration 1.2 yuan Ton
Fangzi Coal Mine 0.5 yuan Ton
Longkou Mining Administration 0.5 yuan Ton
Linyi Mining Administration 0.7 yuan Ton
Chenghe Mining Administration 0.5 yuan Ton
Cuijiagou Coal Mine 0.6 yuan Ton
Yaojie Mining Administration 0.4 yuan Ton
Jingyuan Mining Administration 0.3 yuan Ton
Aganzhen Coal Mine 0.3 yuan Ton
Shizuishan Mining Administration 0.4 yuan Ton
Shitanjing Mining Administration 0.4 yuan Ton
Huainan Mining Administration 0.8 yuan Ton
Huaibei Mining Administration 0.9 yuan Ton
Hami Mining Administration 0.3 yuan Ton
Urumqi Mining Administration 0.3 yuan Ton
Aiweirgou Coal Mine 0.4 yuan Ton
Fushun Mining Administration 0.6 yuan Ton
Fuxin Mining Administration 0.4 yuan Ton
Beipiao Mining Administration 0.3 yuan Ton
Shenyang Mining Administration 0.3 yuan Ton
Liaoyuan Mining Administration 0.5 yuan Ton
Tonghua Mining Administration 0.4 yuan Ton
Shulan Mining Administration 0.3 yuan Ton
Huichun Coal Mine 0.3 yuan Ton
Jixi Mining Administration 0.5 yuan Ton
Hegang Mining Administration 0.6 yuan Ton
Shuangyashan Mining Administration0.5 yuan Ton
Pingdingshan Mining Administration1.3 yuan Ton
Jiaozuo Mining Administration 0.7 yuan Ton
Hebi Mining Administration 0.7 yuan Ton
Yima Mining Administration 0.6 yuan Ton
Zhengzhou Mining Administration 0.9 yuan Ton
Datun Coal & Power Co. 1.0 yuan Ton
Xuzhou Mining Administration 1.0 yuan Ton
Lianshao Mining Administration 0.5 yuan Ton
Zixing Mining Administration 0.3 yuan Ton
Baisha Mining Administration 0.5 yuan Ton
Guangwang Mining Administration 0.5 yuan Ton
Furong Mining Administration 0.4 yuan Ton
Panzhihua Mining Administration 0.7 yuan Ton
Nantong Mining Administration 0.7 yuan Ton
Tianfu Mining Administration 0.5 yuan Ton
Songzao Mining Administration 0.5 yuan Ton
Zhongliangshan Mining
Administration 0.5 yuan Ton
Yongrong Mining Administration 0.7 yuan Ton
Liuzhi Mining Administration 0.4 yuan Ton
Panjiang Mining Administration 0.7 yuan Ton
Shuicheng Mining Administration 0.6 yuan Ton
Tongchuan Mining Administration 0.4 yuan Ton
Pubai Mining Administration 0.4 yuan Ton
Qitaihe Mining Administration 0.6 yuan Ton
Yantai Mining Administration 0.4 yuan Ton
Batonghao Mining Administration 0.4 yuan Ton
Huoxian Counting Mining
Administration 1.6 yuan Ton
Dongshan Coal Mine 1.6 yuan Ton
Mengying Coal Mine 1.6 yuan Ton
Hancheng Mining Administration 0.6 yuan Ton
Cangcun Coal Mine 0.4 yuan Ton
Nanzhuang Coal Mine 1.6 yuan Ton
Xiyu Coal Mine 1.6 yuan Ton
Nanpiao Mining Administration 0.3 yuan Ton
Tiefa Mining Administration 0.3 yuan Ton
Guzhuang Coal Mine 1.6 yuan Ton
Xiaoyu Coal Mine 1.6 yuan Ton
Non-unified distributed mineral
Beijing City 0.6 yuan Ton
Hebei Province 0.9 yuan Ton
Shanxi Province 1.6 yuan Ton
Inner Mongolia Autonomous Region 0.5 yuan Ton
Liaoning Province 0.6 yuan Ton
Heilongjiang Province 0.8 yuan Ton
Jiangsu Province 1.0 yuan Ton
Zhejiang Province 0.5 yuan Ton
Anhui Province 1.0 yuan Ton
Jiangxi Province 0.5 yuan Ton
Fujian Province 0.5 yuan Ton
Shandong Province 1.2 yuan Ton
Henan Province 1.0 yuan Ton
Hubei Province 0.5 yuan Ton
Hunan Province 0.5 yuan Ton
Guangxi Zhuang Autonomous Region 0.5 yuan Ton
Guangdong Province 0.5 yuan Ton
Sichuan Province 0.6 yuan Ton
Yunnan Province 0.6 yuan Ton
Guizhou Province 0.6 yuan Ton
Shannxi Province 0.5 yuan Ton
Gansu Province 0.5 yuan Ton
Ningxia Hui Autonomous Region 0.5 yuan Ton
Qinghai Province 0.5 yuan Ton
Xinjiang Uygur Autonomous Region 0.5 yuan Ton
Jilin Province 0.6 yuan Ton
------------------
IV. Other non-metal raw ores
------------------
(1) Gem, gemgrade diamond 1.0 yuan Carat
------------------
(2) Jade, bentonite 5.0 yuan Ton
------------------
(3) Graphite, Quartz-
sandstone, fluorite,
bolognian stone,
witherite, roseite,
feldspar, zeolitetalcum,
dolomite, tabular spar,
rebate clay, kaolin,
refractory clay, mica 3.0 yuan Ton
------------------
(4) Marble, granite 3.0 yuan Ton
------------------
(5) Limestone, magnesite,
native sode deposit,
gyp, silimani 2.0 yuan Ton
------------------
(6) Industrial diamond 2.0 yuan Ton
------------------
(7) Abestos 1st-class 2.0 yuan Ton
2nd-class 1.7 yuan Ton
3rd-class 1.4 yuan Ton
4th-class 1.1 yuan Ton
5th-class 0.8 yuan Ton
6th-class 0.5 yuan Ton
------------------
(8) Sulphur iron,
sulphurite,
ferrophosphorus 1.0 yuan Ton
------------------
(9) Other non-
metal raw ores 0.5- Ton or
unnamed 3 yuan c.m.
------------------
V. Ferrous metal
raw ores
------------------
Chosen open-
cut mines
(key mines) 1st-class 16.5 yuan Ton
2nd-class 16.0 yuan Ton
3rd-class 15.5 yuan Ton
Iron ores 4th-class 15.0 yuan Ton (1)
5th-class 14.5 yuan Ton
6th-class 14.0 yuan Ton
------------------
Chosen under-
ground mines
(key mines) 2nd-class 15.0 yuan Ton
3rd-class 14.5 yuan Ton
4th-class 14.0 yuan Ton
5th-class 13.5 yuan Ton
6th-class 13.0 yuan Ton
------------------
Furnace open-
cut mines
(key mines) 1st-class 25.0 yuan Ton
2nd-class 24.0 yuan Ton
3rd-class 23.0 yuan Ton
4th-class 22.0 yuan Ton
------------------
Furnace under-
ground mines
(key mines) 2nd-class 23.0 yuan Ton
3rd-class 22.0 yuan Ton
4th-class 21.0 yuan Ton
------------------
Chosen open-
cut mines
(non-key mines) 2nd-class 16.0 yuan Ton
4th-class 15.0 yuan Ton
5th-class 14.5 yuan Ton
6th-class 14.0 yuan Ton
------------------
Chosen under-
ground mines
(non-key mines) 3rd-class 11.5 yuan Ton
4th-class 11.0 yuan Ton
5th-class 10.5 yuan Ton
6th-class 10.0 yuan Ton
------------------
Furnace open-
cut mines
(non-key mines) 2nd-class 23.0 yuan Ton
3rd-class 22.0 yuan Ton
4th-class 21.0 yuan Ton
------------------
Furnace under-
ground mines
(non-key mines) 3rd-class 21.0 yuan Ton
4th-class 20.0 yuan Ton
------------------
(2) Manganese ores 2.0 yuan Ton
------------------
(3) Chromium ores 3.0 yuan Ton
------------------
VI. Non-ferrous metal raw ores
------------------
(1) Copper ores 1st-class 1.6 yuan Ton
2nd-class 1.5 yuan Ton
3rd-class 1.4 yuan Ton
4th-class 1.3 yuan Ton
5th-class 1.2 yuan Ton
------------------
(2) Copper-zinc ores 1st-class 4.0 yuan Ton
2nd-class 3.5 yuan Ton
3rd-class 3.0 yuan Ton
4th-class 2.5 yuan Ton
5th-class 2.0 yuan Ton
------------------
(3) Bauxite 3rd-class 20.0 yuan Ton
------------------
(4) Tungsten 3rd-class 0.6 yuan Ton
4th-class 0.5 yuan Ton
5th-class 0.4 yuan Ton
------------------
(5) Tin 1st-class 1.0 yuan Ton
2nd-class 0.9 yuan Ton
3rd-class 0.8 yuan Ton
4th-class 0.7 yuan Ton
5th-class 0.6 yuan Ton
------------------
(6) Antimony 1st-class 1.0 yuan Ton
2nd-class 0.9 yuan Ton
3rd-class 0.8 yuan Ton
4th-class 0.7 yuan Ton
5th-class 0.6 yuan Ton
------------------
(7) Molybdenum 3rd-class 0.6 yuan Ton
4th-class 0.5 yuan Ton
5th-class 0.4 yuan Ton
------------------
(8) Nickel 2nd-class 12.0 yuan Ton
3rd-class 11.0 yuan Ton
4th-class 10.0 yuan Ton
5th-class 9.0 yuan Ton
------------------
(9) Gold
1. Rock gold 1st-class 2.5 yuan Ton
2nd-class 2.3 yuan Ton
3rd-class 2.1 yuan Ton
4th-class 1.9 yuan Ton
5th-class 1.7 yuan Ton
6th-class 1.5 yuan Ton
7th-class 1.3 yuan Ton
------------------
2. Bravel mine 1st-class 2.0 yuan 50 c.m.
dredged
amount
2nd-class 1.8 yuan ditto
3rd-class 1.6 yuan ditto
4th-class 1.4 yuan ditto
5th-class 1.2 yuan ditto
------------------
(10) Other non-
metal raw ores 0.4-3.0 yuan Ton
------------------
VII. Salt North sea salt 25 yuan Ton
South sea salt
well salt, lake salt 12 yuan Ton
Liquid salt 3 yuan Ton
------------------
|