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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 ------------------ ------------------------------- 甘肃省 0.50元 吨 ------------------------------- 宁夏回族自治区 0.50元 吨 ------------------------------- 青海省 0.50元 吨 ------------------------------- 新疆维吾尔自治区 0.50元 吨 ------------------------------- 吉林省 0.60元 吨 ----------------------------------------- ---------------------------------------------------- 税 目 税 额 课税数量单位 ----------------------------------------------- 四、其他非金属矿原矿 ----------------------------------------------- (一)宝石、宝石级金刚石 10.00元 克拉 ----------------------------------------------- (二)玉石、膨润土 5.00元 吨 ----------------------------------------------- (三)石墨、石英砂、萤石、重晶石、 3.00元 吨 毒重石、蛭石、长石、沸石、滑石、 白云石、硅灰石、凹凸棒石粘土、 高岭土(瓷土)、耐火粘土、云母 ----------------------------------------------- (四)大理石、花岗石 3.00元 立方米 ----------------------------------------------- (五)石灰石、菱镁矿、天然碱、石膏、 2.00元 吨 硅线石 ----------------------------------------------- (六)工业用金刚石 2.00元 克拉 ---------------------------------------------------- ---------------------------------------------------- 税 目 税 额 课税数量单位 ----------------------------------------------- (七)石棉 一等 2.00元 吨 ----------------------------------------------- 二等 1.70元 吨 --------------------------- 三等 1.40元 吨 --------------------------- 四等 1.10元 吨 --------------------------- 五等 0.80元 吨 --------------------------- 六等 0.50元 吨 ----------------------------------------------- (八)硫铁矿、自然硫、磷铁矿 1.00元 吨 ------------------------------------------------ (九)未列举名称的其他非金属矿原矿 0.50——3.00元 吨或立方米 ---------------------------------------------------- --------------------------------------------- 税 目 税 额 课税数量单位 ---------------------------------------- 五、黑色金属矿原矿 ---------------------------------------- (一)铁矿石 入选露天矿(重点矿山) 一等 16.50元 吨 ------------------------------- 二等 16.00元 吨 ------------------------------- 三等 15.50元 吨 ------------------------------- 四等 15.00元 吨 ------------------------------- 五等 14.50元 吨 ------------------------------- 六等 14.00元 吨 ------------------------------- 入选地下矿(重点矿山) 二等 15.00元 吨 ------------------------------- 三等 14.50元 吨 ------------------------------- 四等 14.00元 吨 ------------------------------- 五等 13.50元 吨 ------------------------------- 六等 13.00元 吨 ------------------------------- 入炉露天矿(重点矿山) 一等 25.00元 吨 ------------------------------- 二等 24.00元 吨 ------------------------------- 三等 23.00元 吨 ------------------------------- 四等 22.00元 吨 --------------------------------------------- --------------------------------------------- 税 目 税 额 课税数量单位 ---------------------------------------- 入炉地下矿(重点矿山) 二等 23.00元 吨 ------------------------------- 三等 22.00元 吨 ------------------------------- 四等 21.00元 吨 ------------------------------- 入选露天矿(非重点矿山) 二等 16.00元 吨 ------------------------------- 四等 15.00元 吨 ------------------------------- 五等 14.50元 吨 ------------------------------- 六等 14.00元 吨 ------------------------------- 入选地下矿(非重点矿山) 三等 11.50元 吨 ------------------------------- 四等 11.00元 吨 ------------------------------- 五等 10.50元 吨 ------------------------------- 六等 10.00元 吨 ------------------------------- 入炉露天矿(非重点矿山) 二等 23.00元 吨 ------------------------------- 三等 22.00元 吨 ------------------------------- 四等 21.00元 吨 ------------------------------- 入炉地下矿(非重点矿山) 三等 21.00元 吨 ------------------------------- 四等 20.00元 吨 ---------------------------------------- (二)锰矿石 2.00元 吨 ---------------------------------------- (三)铬矿石 3.00元 吨 --------------------------------------------- --------------------------------------------- 税 目 税 额 课税数量单位 ---------------------------------------- 六、有色金属矿原矿 ---------------------------------------- (一)铜矿石 一等 1.60元 吨 ------------------------------- 二等 1.50元 吨 ------------------------------- 三等 1.40元 吨 ------------------------------- 四等 1.30元 吨 ------------------------------- 五等 1.20元 吨 ---------------------------------------- (二)铅锌矿石 一等 4.00元 吨 ------------------------------- 二等 3.50元 吨 ------------------------------- 三等 3.00元 吨 ------------------------------- 四等 2.50元 吨 ------------------------------- 五等 2.00元 吨 ---------------------------------------- (三)铝土矿 三等 20.00元 吨 --------------------------------------------- --------------------------------------------- 税 目 税 额 课税数量单位 ---------------------------------------- (四)钨矿石 三等 0.60元 吨 ------------------------------- 四等 0.50元 吨 ------------------------------- 五等 0.40元 吨 ---------------------------------------- (五)锡矿石 一等 1.00元 吨 ------------------------------- 二等 0.90元 吨 --------------------------------------------- --------------------------------------------- 税 目 税 额 课税数量单位 ---------------------------------------- 三等 0.80元 吨 ------------------------------- 四等 0.70元 吨 ------------------------------- 五等 0.60元 吨 ---------------------------------------- (六)锑矿石 一等 1.00元 吨 ------------------------------- 二等 0.90元 吨 ------------------------------- 三等 0.80元 吨 ------------------------------- 四等 0.70元 吨 ------------------------------- 五等 0.60元 吨 ---------------------------------------- (七)钼矿石 三等 0.60元 吨 ------------------------------- 四等 0.50元 吨 ------------------------------- 五等 0.40元 吨 --------------------------------------------- --------------------------------------------- 税 目 税 额 课税数量单位 ---------------------------------------- (八)镍矿石 二等 12.00元 吨 ------------------------------- 三等 11.00元 吨 ------------------------------- 四等 10.00元 吨 ------------------------------- 五等 9.00元 吨 ---------------------------------------- (九)黄金矿 ---------------------------------------- 1.岩金矿 一等 2.50元 吨 ------------------------------- 二等 2.30元 吨 --------------------------------------------- --------------------------------------------------- 税 目 税额 课税数量单位 ---------------------------------------------- 三等 2.10元 吨 -------------------------- 四等 1.90元 吨 -------------------------- 五等 1.70元 吨 -------------------------- 六等 1.50元 吨 -------------------------- 七等 1.30元 吨 ---------------------------------------------- 2.砂金矿 一等 2.00元50M3挖出量 -------------------------- 二等 1.80元50M3挖出量 -------------------------- 三等 1.60元50M3挖出量 -------------------------- 四等 1.40元50M3挖出量 -------------------------- 五等 1.20元50M3挖出量 ------------------------------------------------ (十)其他有色金属矿 原矿 0.4—3.00元 吨 ------------------------------------------------ 七、盐 北方海盐 25元 吨 -------------------------- 南方海盐、井矿盐、湖盐 12元 吨 -------------------------- 液体盐 3元 吨 --------------------------------------------------- 附表二:几个主要品种的矿山资源等级表 一、铁矿石资源等级表 ------------------------- 资源等级 企业(或矿区)名称 ----------------------- 1、入选露天矿(重点矿山) ----------------------- 1、本钢南芬露天矿 一等2、首钢水厂铁矿 3、鞍钢弓长岭露天矿 ---------------------- 4、大钢峨口铁矿 5、鞍钢齐大山铁矿 二等6、邯邢矿山村铁矿 7、包钢公益明铁矿 ---------------------- 8、马钢南山铁矿凹山采场 9、首钢大石河铁矿裴庄采区 10、鞍钢眼前山铁矿 11、马钢南山铁矿东山采场 三等12、首钢大石河铁矿柳河峪采区 13、首钢大石河铁矿羊崖山采区 14、首钢大石河铁矿大石河采区 15、唐钢棒磨山铁矿 ---------------------- 16、唐钢石人沟铁矿 17、重钢太和铁矿 18、首钢大石河铁矿二马采区 四等19、武钢灵乡铁矿 20、包钢黑脑包铁矿 21、鞍钢大孤山铁矿 22、首钢大石河铁矿杏山采区 23、鞍钢东鞍山铁矿 ------------------------- ------------------------- 资源等级 企 业 名 称 ----------------------- 24、唐钢扁沟铁矿 25、武钢大冶铁矿 26、首钢密云铁矿 27、攀矿兰尖铁矿 五等28、马钢姑山铁矿 29、本钢歪头山铁矿 30、包钢白云铁矿主矿区 31、宣钢近北庄铁矿 ---------------------- 32、攀矿朱家包包铁矿 33、包钢白云铁矿东矿区 六等34、海南铁矿北一矿区 35、海南铁矿南矿区 ----------------------- 2、入炉地下矿(重点矿山) ----------------------- 1、上海梅山铁矿 二等2、酒钢镜铁山矿 3、邯邢玉泉岭铁矿 ---------------------- 4、鞍钢弓长岭井下矿 三等5、邯邢马家脑铁矿 6、邯邢符山铁矿 7、马钢桃冲铁矿 8、武钢程潮铁矿 ---------------------- 9、邯邢玉石洼铁矿 四等10、武钢大治铁矿 ------------------------- ------------------------- 资源等级 企业(或矿区)名称 ----------------------- 11、邯邢西石门铁矿 五等12、武钢金山店铁矿 13、水钢观音山铁矿 14、鲁中小官庄铁矿 ---------------------- 六等15、宣钢庞家保铁矿 ----------------------- 3、入炉露天矿(重点矿山) ----------------------- 一等1、海南铁矿北一矿区 二等2、海南铁矿枫树下矿区 三等3、水钢观音山铁矿 四等4、海南铁矿南矿区 ----------------------- 4、入炉地下矿(重点矿山) ----------------------- 1、鞍钢弓长岭井下矿 二等2、鲁中小官庄矿 ---------------------- 三等3、马钢桃冲铁矿 ---------------------- 四等4、水钢观音山铁矿 ----------------------- 5、入选露天矿(非重点矿山) ----------------------- 1、江西七宝山铁矿 2、河南东冶铁矿教场矿区 二等3、福建潘洛铁矿洛阳采区 4、山东涑钢荞麦地东矿区 5、辽宁凌钢保国铁矿 ---------------------- 6、广西屯秋铁矿龙骨岭矿 四等7、浙江闲林埠钼铁矿 ------------------------- ------------------------- 资源等级 企业(或矿区)名称 ----------------------- 10、安徽钏山铁矿 11、江西铁坑铁矿 12、辽宁北台铁矿 五等13、湖北鄂钢铁矿 14、山东韩旺铁矿 15、江西乌石山铁矿 16、山西临钢尖兵村矿区 ---------------------- 17、河北承钢黑山铁矿 18、安徽马鞍山矿 19、云南昆钢上厂铁矿 20、安徽黄梅山铁矿厂 六等21、江西新钢良山矿 22、云南昆钢罗茨铁矿 23、湖南湘东铁矿 24、吉林板石沟铁矿 25、云南昆钢八街铁矿 26、新疆雅满苏铁矿 ----------------------- 6、入选露天矿(重点矿山) ----------------------- 1、江西乌石山铁矿株岭坳矿区 三等2、山西二峰山铁矿北山角矿区 3、黑龙江大西林矿区 ---------------------- 4、吉林大栗子铁矿 5、河南东冶铁矿龙池沟矿区 6、江西乌石山铁矿乌石山矿区 7、山西长钢后慢水沟岭矿 四等8、河北綦村铁矿 9、云南昆钢八街铁红坡矿区 10、四川泸沽铁矿大顶山矿区 11、山东金岭铁矿召口区 12、山西长钢芦沟矿区 ------------------------- ------------------------- 资源等级 企业(或矿区)名称 ----------------------- 6、入选地下矿(非重点矿山) ----------------------- 13、山西长钢北洛峡矿区 14、河北承钢大庙铁矿 15、吉林通钢板石沟铁矿 16、山东莱钢莱芜铁矿 17、河南安钢李珍铁矿 18、河南安钢杨家庄铁矿 19、吉林大栗子铁矿小栗子矿区 五等20、山西长钢水沟矿区 21、山东金岭铁矿山区 22、山西临钢尖兵村矿区 23、陕西略钢柳树坪矿区 24、江西良山铁矿太平矿区 25、陕西略钢阁老岭铁矿 26、陕西杨家坝铁矿 27、吉林通钢七道沟铁矿 ---------------------- 28、浙江漓渚铁矿 29、江苏利国铁矿 30、江苏治山铁矿 31、江苏韦岗铁矿 六等32、江西良山铁矿良山矿区 33、湖南田湖铁矿 34、云南昆钢东、西矿区 35、湖南湘东铁矿 36、山西临钢塔儿山矿 37、云南昆钢王家滩矿 ------------------------- ------------------------- 资源等级 企业(或矿区)名称 ----------------------- 7、入炉露天矿(非重点矿山) ----------------------- 二等1、广东大宝山铁矿 ---------------------- 2、四川沪沽铁矿 三等3、福建潘洛铁矿潘田采区 4、江西七宝山矿区 ---------------------- 5、云南昆钢八街铁矿 四等6、山东黑旺铁矿 ----------------------- 8、入炉地下矿(非重点矿山) ----------------------- 1、四川沪沽铁矿 2、云南昆钢东、西区 三等3、吉林通钢大栗子铁矿 4、云南八街铁矿红坡工区 ---------------------- 四等5、江西萍钢上珠岭铁矿 ------------------------- 二、铜矿石资源等级表 ------------------------- 资源等级 企业(或矿区)名称 ----------------------- 1、浙江建德铜矿 2、内蒙古霍各气铜矿 一等3、江西富家坞铜矿 4、云南个旧市前进矿 5、江西大茅山铜矿 ------------------------- ------------------------- 资源等级 企业(或矿区)名称 ----------------------- 1、湖北鸡笼山铜矿 2、山西四家弯金铜矿 3、新疆布龙口铜矿 4、广东玉水铜矿 二等5、青海祈连山铜矿 6、安徽琅琊山铜矿 7、黑龙江松江铜矿 8、甘肃白银折腰山铜矿 9、江西江铜武山铜矿 ---------------------- 1、广西德保铜矿 2、山东福山铜矿 3、内蒙古林西县有色公司 4、湖南麻阳铜矿 5、浙江平水铜矿 6、安徽月山铜矿 三等7、河南大河铜矿 8、湖北大冶铜录山铜矿 9、内蒙古白乃庙铜矿 10、江西江铜永平铜矿 11、安徽铜陵安庆铜矿 12、云南易门狮子山铜矿 13、安徽铜陵凤凰山铜矿 14、吉林通化铜镍矿 15、黑龙江多宝山铜矿 16、河北涞源铜矿 17、广东碌铜业公司 ------------------------- ------------------------- 资源等级 企业(或矿区)名称 ----------------------- 1、湖南七宝山铜矿 2、湖南雷坪有色矿 3、浙江诸暨铜矿 4、四川昭觉铜矿 5、辽宁万宝铜矿 6、江西九江铜硫矿 7、内蒙古莲花山铜矿 8、陕西八一铜矿 9、四川会理大铜矿 10、四川拉拉铜矿 11、江西戈阳铜矿 四等12、广东大麦山铜矿 13、湖南车江铜矿 14、江西江铜德兴铜矿 15、山西中条山铜矿峪铜矿 16、安徽铜陵狮子山铜矿 17、云南东川汤丹铜矿 18、云南牟定铜矿 19、山西中条山胡家峪矿 20、湖北大冶丰山铜矿 21、江西江铜东乡铜矿 22、云南东川落雪铜矿 23、云南大姚铜矿 24、山西中条山蓖子沟铜矿 ------------------------- ------------------------- 资源等级 企业(或矿区)名称 ----------------------- 1、辽宁红透山铜矿 2、云南东川因民铜矿 3、云南东川滥泥坪铜矿 4、湖北大冶铜山口铜矿 5、安徽铜陵铜官山铜矿 6、安徽铜陵铜山铜矿 7、云南易门三家厂铜矿 8、湖北红卫铜铁矿 9、江苏谷里铜矿 10、湖北芳畈铜矿 五等11、甘肃肃南铜矿 12、内蒙古布敦花铜矿 13、湖北欧阳山铜矿 14、云南丽江铜矿 15、甘肃白山堂铜矿 16、甘肃公婆泉铜矿 17、福建浦城铜矿 18、甘肃康县阳坝铜矿 19、甘肃辉铜山铜矿 20、湖北石头嘴铜铁矿 21、河北寿王坟铜矿 22、云南易门凤山铜矿 23、云南易门七步朗铜矿 ------------------------- 三、铅锌矿石资源等级表 ------------------------ 资源等级 企业(或矿区)名称 --------------------- 1.江苏南京铅锌银矿 2.云南麒麟铜锌矿冶公司 3.广西拉么锌矿 4.四川会理铅锌矿 5.内蒙古白音诺尔铅锌矿 一等 6.陕西桐木沟锌矿 7.广西岛坪铅锌矿 8.云南会泽铅锌矿 9.广东凡口铅锌矿 10.云南澜沧铅矿 11.四川会东铅锌矿 --------------------- 1.湖南黄沙坪铅锌矿 2.青海锡铁山矿务局 3.甘肃洛坝铅锌矿 4.甘肃邓家山铅锌矿 5.陕西祚水银铅矿 6.广西武宜锰锌矿 7.云南兰坪铅锌矿 二等 8.甘肃毕家山铅锌矿 9.湖南桥口铅锌矿 10.贵州普安铅矿 11.浙江龙泉铅锌矿 12.湖南衡东铅锌矿 13.浙江黄岩铅锌矿 14.广西大新铅锌矿 15.云南个旧新建矿 --------------------- 1.广东大尖山铅锌矿 三等 2.甘肃白银公司 3.广东乐昌铅锌矿 4.浙江安下铅锌矿 ------------------------ ------------------------ 资源等级 企业(或矿区)名称 --------------------- 5.甘肃青羊峡铅锌矿 6.甘肃尖崖沟铅锌矿 7.湖南冷水江铅锌矿 8.福建连城铅锌矿 9.广西佛子冲铅锌矿 三等 10.浙江诸暨铅锌矿 11.吉林浑江铅锌矿 12.湖南泡金山铅锌矿 13.广西阳朔铅锌矿 14.江苏潭山硫铁矿 15.陕西商州市铅锌矿 16.湖南清水塘铅锌矿 17.甘肃花牛山铅锌矿 18.山东香夼铅锌矿 19.安徽黄山岭铅锌矿 20.陕西银母寺铅锌矿 21.内蒙古孟恩银铅矿 --------------------- 1.浙江天台银铅锌矿 2.浙江龙珠山铅锌矿 3.广西浦北铅锌矿 4.广西陆川铅锌矿 5.福建大田硫铁矿 6.广西都川铅锌矿 7.湖南邵东铅锌矿 四等 8.湖南凤凰铅锌矿 9.广西灵川铅锌矿 10.云南普雄铅锌矿 11.云南大铅矿 12.福建政和铅锌矿 13.云南勐糯铅矿 14.湖南高桥铅锌矿 15.湖南衡山铅矿 16.湖南江永铅锌矿 ------------------------ ------------------------ 资源等级 企业(或矿区)名称 --------------------- 17.四川乌依铅矿 18.江西七宝山铅锌矿 19.湖南茶山铅锌矿 20.黑龙江翠峦铅锌矿(伊春) 21.云南昭通地区铅锌矿 四等 22.浙江青田铅锌矿 23.四川荣经铅锌矿 24.云南金沙铅锌矿 25.湖南铜山岭有色矿 26.江西焦里银铅矿 27.广西龙胜铅锌矿 28.湖南宝山铅锌银矿 29.黑龙江西林铅锌矿 --------------------- 1.湖南潘家冲铅锌矿 2.辽宁青城子铅矿 3.吉林天宝山矿务局 4.江西银山铅锌矿 5.湖南柿竹园有色金属矿 6.辽宁八家子铅锌矿 7.湖南桃林铅锌矿 五等 8.广西泗顶铅锌矿 9.江苏吴县铜矿 10.云南石屏铅矿 11.广西渌井铅锌矿 12.甘肃小河峪铅锌矿 13.广西六良铅锌矿 14.云南北衙铅矿 15.广西永福铅矿 ------------------------ 四、钨矿石资源等级表 ------------------------ 资源等级 企业名称 --------------------- 1.江西于都县钨矿 三等 2.福建清流钨矿 3.江西大余县钨矿 4.江西赣县钨矿 --------------------- 1.湖南新田岭有色矿 2.江西茅坪钨矿 3.内蒙古东乌旗钨矿 4.江西陶夕坑钨矿 5.广东云浮钨矿 6.江西兴国县钨矿 7.江西宁都钨矿 8.福建宁化钨矿 四等 9.江西龙南县钨矿 10.江西南康县钨矿 11.湖南桂东青洞钨矿 12.江西徐山钨矿 13.湖南临武东山钨矿 14.内蒙古太八寺钨矿 15.江西上犹县钨矿 16.广东锯板坑钨矿 17.广东棉土窝钨矿 18.江西岿美山钨矿 19.江西下垅钨矿 20.江西荡坪钨矿 --------------------- 1.湖南川口钨矿 2.广东南山钨矿 3.广西长营岭钨矿 五等 4.广东莲花山钨矿 5.江西画眉坳钨矿 6.江西小龙钨矿 7.江西西华山钨矿 8.江西盘古山钨矿 ------------------------ ------------------------ 资源等级 企业名称 --------------------- 9.江西铁山垅钨矿 10.江西浒坑钨矿 11.湖南湘东钨矿 12.江西漂塘钨矿 13.江西大吉山钨矿 14.广东红岭钨矿 15.湖南汝城钨矿 16.广东龙胫钨矿 17.湖南瑶岗仙钨矿 18.江西全南县钨矿 19.湖南汝城大围山钨矿 20.浙江昌化钨铍矿 21.福建华安钨矿 ------------------------ 五、锡矿石资源等级表 ------------------------ 资源等级 企业(或矿区)名称 --------------------- 1.云南革新矿 一等 2.云南大理云龙锡矿 --------------------- 1.广西新洲锡矿(锌) 二等 2.广西大厂铜坑锡矿 3.四川会理岔河锡矿 --------------------- 三等 1.云南云锡竹林锡矿 2.广西五一锡矿 --------------------- 1.云南都龙锡矿 2.云南西盟县西盟锡矿 四等 3.云南个旧市促进矿 4.云南梁河县梁河锡矿 5.云南云锡古山砂锡矿 ------------------------ ------------------------ 资源等级 企业(或矿区)名称 --------------------- 1.广西平桂矿务局 2.广东厚婆坳锡矿 3.云南云锡马拉格锡矿 4.湖南香花岭锡矿 5.云南云锡新冠砂锡矿 五等 6.云南云锡老厂砂锡矿 7.云南云锡老厂锡矿 8.云南云锡黄茅山锡矿 9.云南云锡松树脚锡矿 10.广西大厂长坡锡矿 11.广西栗木锡矿 12.广东紫金县铁嶂锡矿 13.广东云浮县金子窝锡矿 ------------------------ 六、镍矿石资源等级表 ------------------------ 资源等级 企业(或矿区)名称 --------------------- 1.甘肃金川公司二矿区 二等 2.甘肃金川公司龙首矿 --------------------- 四等 3.吉林磐石镍矿 --------------------- 五等 4.青海化隆有色公司 ------------------------ 七、锑矿石资源等级表 ------------------------ 资源等级 企业(或矿区)名称 --------------------- 1.湖南安化渣滓溪锑矿 一等 2.湖南桃江板溪锑矿 --------------------- 二等 1.云南木利锑矿 2.贵州独山锑矿 ------------------------ ------------------------ 资源等级 企业(或矿区)名称 --------------------- 1.广西马蒿锑矿 2.广西茶山锑矿 三等 3.贵州晴隆锑矿 4.广西马雄锑矿 5.湖南曾家溪锑矿 6.广西五圩锑矿 --------------------- 1.广东庆云锑矿 四等 2.广西坡岩锑矿 --------------------- 1.江西德安锑矿 2.湖北通山锑矿 五等 3.湖北崇阳锑矿 4.湖南东安锑矿 5.湖南锡矿山矿务局 ------------------------ 八、铝土矿石资源等级表 ------------------------ 资源等级 企业(或矿区)名称 --------------------- 1.山东铝厂沣水矿 2.山东铝厂阳泉矿 3.贵州铝厂二矿(长冲河) 三等 4.河南郑州铝厂小关矿 5.河南郑州铝厂洛阳矿 6.贵州铝厂一矿(五龙寺) 7.山西铝厂孝义矿 ------------------------ 九、钼矿石资源等级表 ------------------------ 资源等级 企业(或矿区)名称 --------------------- 1.辽宁新华钼矿 三等 2.陕西金堆城钼业公司 3.浙江闲林埠钼铁矿 --------------------- 1.浙江青田钼矿 四等 2.吉林市钼矿 --------------------- 1.安徽黄山市钼矿 2.福建福安钼矿 五等 3.江苏句容钼铜矿 4.辽宁杨家杖子矿务局 ------------------------ 十、黄金矿石资源等级表 砂金资源等级表 ------------------------ 资源等级 矿山名称 --------------------- 一等 1.珲春 --------------------- 2.偏岭 3.安康 二等 4.辛安河 5.巾汤河 --------------------- 6.阿尔宾河 7.邓家 8.小鱼河 9.辉发河 10.青川 11.淅川 三等 12.富万里 13.汉阴 14.四道沟 ------------------------ ------------------------ 资源等级 矿山名称 --------------------- 15.姚渡 16.富克山 四等 17.余庆上沟 18.白水 19.三分处 --------------------- 五等 20.古里 ------------------------ 十一、岩金资源等级表 ------------------------ 资源等级 矿山名称 --------------------- 1.新城山东 一等 2.河西 --------------------- 3.金翅岭 二等 4.墨江 5.遂昌 --------------------- 6.文峪 7.金厂峪 8.安底 9.旧店 10.河东 三等 11.罗山 12.平度市 13.牟平 14.峪耳崖 15.张全庄 16.海沟 17.桐沟 18.焦家 19.崤山 20.望儿山 ------------------------ ------------------------ 资源等级 矿山名称 --------------------- 21.金城 22.张家口 23.绍兴 24.七宝山 25.华尖 四等 26.东闯 27.潼关 28.樊岔 29.秦岭 30.灵湖 31.岭南 --------------------- 32.厦甸 五等 33.蚕庄 34.金厂沟梁 --------------------- 35.东平 六等 36.五龙 37.赤卫沟 38.康山 --------------------- 39.金厂沟 七等 40.大线沟 ------------------------ 十二、石棉矿资源等级表 ------------------------ 资源等级 企业(或矿区)名称 --------------------- 一等 1.祁连石棉矿 --------------------- 2.阿克塞石棉矿区 二等 3.安南坝石棉矿区 4.金州石棉矿 ------------------------ ------------------------ 资源等级 企业(或矿区)名称 --------------------- 5.茫崖石棉矿 三等 6.巴州石棉矿 7.若羌石棉矿 --------------------- 8.朝阳新生石棉矿 四等 9.朝阳县石棉矿 10.涞源石棉矿 --------------------- 11.四川石棉矿 六等 12.新康石棉矿 13.陕南石棉矿 ------------------------ 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 【注】 (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 ------------------


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