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Rules for the Implementation of the Regulations on Resource
来源：网校 发布时间：2014-12-22 14:48 责编：高顿网校
Article 1 These Rules are formulated in accordance with Article 15 of the Provisional Regulations on Resource Tax of the People's Republic of China （hereinafter referred to as "the Regulations"）。
Article 2 The taxable range of part of the taxable items listed in the "Table of Taxable Items and Tax Amount Range of Resource Tax" in the appendix to these Rules is defined as follows：
1. Crude oil， referring to crude oil excavated， excluding artificial petroleum.
2. Natural gas， referring to natural gas excavated singly or together with crude oil， excluding for the time being the natural gas from coal mines.
3. Coal， referring to raw coal， excluding washed coal， dressed coal or other coal products.
4. Other non-metal ores， referring to non-metal ores other than the products listed above and well salt.
5. Solid salt， referring to raw sea salt， raw lake salt and raw well salt. Liquid salt， referring to brine.
Article 3 "Organizations" mentioned in Article 1 of the Regulations refer to state-owned enterprises， collective enterprises， private enterprises， joint stock enterprises and other enterprises， and administrative departments， undertakings， military institutions， social organizations and other organizations.
"Individuals" mentioned in Article 1 of the Regulations refer to individual business operators and other individuals.
Article 4 The tax amount applicable to specific taxable products for resource tax shall be levied in accordance with the "Detailed Table of Taxable Items and Tax Amount Range of Resource Tax" in the Appendix to these Rules.
The people's governments of the provinces， autonomous regions and municipalities directly under the State Council shall decide to collect or temporarily postpone the collection of resource tax on the other non-metal ores and other non-ferrous ores not listed therein and report thereof to the State Administration of Taxation for the record.
The grading of ores shall be done in accordance with the "Table of Grades of Some Major Mineral Ores" in an Appendix to these Rules.
With regard to the graded resources of the taxable products， the tax amount applicable to a taxpayer of the items not named in the "Table of Grades of Some Major Mineral Ores" shall be determined within a floating range of 30% by the people's governments of the provinces， autonomous regions and municipalities directly under the State Council with reference to the norms prescribed for the tax amount of the mines in the neighborhood in accordance with the "Detailed Table of Taxable Items and Tax Amount Range for Resource Tax" and the "Table of Grades of Some Major Mineral Ores" and report to the Ministry of Finance and the State Administration of Taxation for the record.
Article 5 In case a taxpayer fails to report accurately the volume of the taxable products sold or dispatched， tax shall be levied on the basis of the output of the taxable products as the taxable amount or determined on taxable amount assessed on the basis of conversion ratio conducted by the tax authorities.
In case of difficulty in distinguishing among dense oil， high-density oil and diluted oil in crude oil， tax may be levied on the volume of crude oil in general.
Article 6 "Time of tax liability" for resource tax mentioned in Article 9 of the Regulations shall be defined as follows：
1. When a taxpayer sells a taxable product， the time of tax liability shall arise：
（1） In the case of settlement of payments by installments， it shall be the day the payment is received as provided by the sales contract，
（2） In the case of settlements by advance payment， it shall be the day the taxable product is dispatched，
（3） In the case of settlements in other forms， it shall be the time the sales payment or a bill payable for the transaction is received.
2. The time of tax liability on taxable products for the taxpayer's own use shall arise on the day the taxable product is dispatched.
3. The time of tax liability for a withholder withholding tax payment shall be the day the payment is made.
Article 7 "Withholder" mentioned in Article 11 of the Regulations refers to independent mining enterprises， joint enterprises or other institutions purchasing untaxed mineral products.
Article 8 The purpose of making the buyers of untaxed mineral products the withholders of resource tax payments as provided in Article 11 of the Regulations is aimed at improving the administration and control of resource tax. It in the main suits such cases as when the tax source is small， scattered， irregularly exploited or liable to tax evasion， thus difficult for the control by the tax authorities， suitable for withholders to withhold tax payments at time of making purchases of untaxed mineral products and then to hand the tax payments over to the tax authorities.
Article 9 A withholder having withheld resource tax payment shall hand over the tax payment to the local tax authorities where the purchase thereof is made.
Article 10 In accordance with the provisions of Article 12 of the Regulations， a taxpayer shall pay resource tax on taxable products to the local tax authorities where the excavation or production thereof is carried out. In case an institution is engaged in the exploitation of taxable products in more than one province and the subsidiaries and the institution of independent accounting are not located in the same province， autonomous region or municipality， tax shall be paid by the local mines and the tax payable thereof shall be repaid by the institution with independent accounting and responsible for its own gains or losses on the basis of assessment of the actual volume of sales （or volume for self use） of the mines and the applicable unit tax amount.
Article 11 The unit tax amount applicable to a taxpayer shall be subject to readjustments from time to time by the Ministry of Finance in light of changes in the resources and mining conditions.
Article 12 The Ministry of Finance or the State Administration of Taxation shall be responsible for the interpretation of these Rules.
Article 13 These Rules shall come into force as from the day of promulgation. The "Detailed Rules for the Implementation of the Regulations （Draft） on Salt Tax of the People's Republic of China" promulgated by the Ministry of Finance on September 28， 1983 shall be abrogated therefrom.
税收，是国民经济最为重要的调节器，随着经济的发展，税收法律愈发繁杂，税收调整愈发频繁，作为企业财务人员，掌握着企业的税收命脉，迫切需要综合的税务管理能力，加入税务经理专修班，掌握税务实务、税务筹划、税务稽查、税务行政复议，拓宽税务处理软技能，成为优秀的财会人。
Article 2 The taxable range of part of the taxable items listed in the "Table of Taxable Items and Tax Amount Range of Resource Tax" in the appendix to these Rules is defined as follows：
1. Crude oil， referring to crude oil excavated， excluding artificial petroleum.
2. Natural gas， referring to natural gas excavated singly or together with crude oil， excluding for the time being the natural gas from coal mines.
3. Coal， referring to raw coal， excluding washed coal， dressed coal or other coal products.
4. Other non-metal ores， referring to non-metal ores other than the products listed above and well salt.
5. Solid salt， referring to raw sea salt， raw lake salt and raw well salt. Liquid salt， referring to brine.
Article 3 "Organizations" mentioned in Article 1 of the Regulations refer to state-owned enterprises， collective enterprises， private enterprises， joint stock enterprises and other enterprises， and administrative departments， undertakings， military institutions， social organizations and other organizations.
"Individuals" mentioned in Article 1 of the Regulations refer to individual business operators and other individuals.
Article 4 The tax amount applicable to specific taxable products for resource tax shall be levied in accordance with the "Detailed Table of Taxable Items and Tax Amount Range of Resource Tax" in the Appendix to these Rules.
The people's governments of the provinces， autonomous regions and municipalities directly under the State Council shall decide to collect or temporarily postpone the collection of resource tax on the other non-metal ores and other non-ferrous ores not listed therein and report thereof to the State Administration of Taxation for the record.
The grading of ores shall be done in accordance with the "Table of Grades of Some Major Mineral Ores" in an Appendix to these Rules.
With regard to the graded resources of the taxable products， the tax amount applicable to a taxpayer of the items not named in the "Table of Grades of Some Major Mineral Ores" shall be determined within a floating range of 30% by the people's governments of the provinces， autonomous regions and municipalities directly under the State Council with reference to the norms prescribed for the tax amount of the mines in the neighborhood in accordance with the "Detailed Table of Taxable Items and Tax Amount Range for Resource Tax" and the "Table of Grades of Some Major Mineral Ores" and report to the Ministry of Finance and the State Administration of Taxation for the record.
Article 5 In case a taxpayer fails to report accurately the volume of the taxable products sold or dispatched， tax shall be levied on the basis of the output of the taxable products as the taxable amount or determined on taxable amount assessed on the basis of conversion ratio conducted by the tax authorities.
In case of difficulty in distinguishing among dense oil， high-density oil and diluted oil in crude oil， tax may be levied on the volume of crude oil in general.
Article 6 "Time of tax liability" for resource tax mentioned in Article 9 of the Regulations shall be defined as follows：
1. When a taxpayer sells a taxable product， the time of tax liability shall arise：
（1） In the case of settlement of payments by installments， it shall be the day the payment is received as provided by the sales contract，
（2） In the case of settlements by advance payment， it shall be the day the taxable product is dispatched，
（3） In the case of settlements in other forms， it shall be the time the sales payment or a bill payable for the transaction is received.
2. The time of tax liability on taxable products for the taxpayer's own use shall arise on the day the taxable product is dispatched.
3. The time of tax liability for a withholder withholding tax payment shall be the day the payment is made.
Article 7 "Withholder" mentioned in Article 11 of the Regulations refers to independent mining enterprises， joint enterprises or other institutions purchasing untaxed mineral products.
Article 8 The purpose of making the buyers of untaxed mineral products the withholders of resource tax payments as provided in Article 11 of the Regulations is aimed at improving the administration and control of resource tax. It in the main suits such cases as when the tax source is small， scattered， irregularly exploited or liable to tax evasion， thus difficult for the control by the tax authorities， suitable for withholders to withhold tax payments at time of making purchases of untaxed mineral products and then to hand the tax payments over to the tax authorities.
Article 9 A withholder having withheld resource tax payment shall hand over the tax payment to the local tax authorities where the purchase thereof is made.
Article 10 In accordance with the provisions of Article 12 of the Regulations， a taxpayer shall pay resource tax on taxable products to the local tax authorities where the excavation or production thereof is carried out. In case an institution is engaged in the exploitation of taxable products in more than one province and the subsidiaries and the institution of independent accounting are not located in the same province， autonomous region or municipality， tax shall be paid by the local mines and the tax payable thereof shall be repaid by the institution with independent accounting and responsible for its own gains or losses on the basis of assessment of the actual volume of sales （or volume for self use） of the mines and the applicable unit tax amount.
Article 11 The unit tax amount applicable to a taxpayer shall be subject to readjustments from time to time by the Ministry of Finance in light of changes in the resources and mining conditions.
Article 12 The Ministry of Finance or the State Administration of Taxation shall be responsible for the interpretation of these Rules.
Article 13 These Rules shall come into force as from the day of promulgation. The "Detailed Rules for the Implementation of the Regulations （Draft） on Salt Tax of the People's Republic of China" promulgated by the Ministry of Finance on September 28， 1983 shall be abrogated therefrom.
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