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Article 1. These Detailed Rules are formulated in accordance with stipulations of Article 15 of the "Provisional Regulations of the People's Republic of China on Resource Tax" (hereinafter referred to as "the Regulations"). Article 2. The taxable scopes of some of the "Resource Tax Taxable Items" attached to the "Resource Tax Taxable Items and Tax Amount Range Table" are restricted to the following: (1) "Crude Oil" refers to natural crude oil recovered but does not include artificial oil; (2) "Natural Gas" refers to natural gas specially extracted or tapped together with the exploitation of crude oil, but does not include those produced through coal mines; (3) "Coal" refers to raw coal, and does not include coal-washing, coal- dressing and other coal products; (4) "Other non-metal ores" refers to non-metal ores other than the products and shaft salt mentioned above; (5) "Solid salt" refers to crude salt of sea salt, crude salt of lake salt and shaft salt. Liquid salt refers to brine. Article 3. "Unit" mentioned in Article 1 of the Regulations refer to State-owned enterprises, collectively-owned enterprises, privately-owned enterprises, joint-stock enterprises, other enterprises, administrative units, institutions, military units, social organizations and other units. "Individuals" mentioned in Article 1 of the Regulations refer to individual business operators and other individuals. Article 4. The specific applicable tax amount for taxable goods of Resource Tax shall be levied in accordance with the "Detailed Table of Resource Tax Taxable Items and Tax Amount Range" . For other non-metal ores and other non-ferrous metals, the People's Governments of the province, autonomous region or municipality directly under the Central Government shall determine whether to levy or defer the collection of Resource Tax and report to the State Administration of Taxation for their records. The differentiation of the grades of mineral products shall be made in accordance with the "Table of Grades of Some Major Mineral Ores". For the taxable products with specified grades, the tax amount applicable for those taxpayers who are not listed in the "Table of Grades of Some Major Mineral Ores" shall be determined, within the range of 30% floating of the tax amounts, by the People's Governments of the province, autonomous region or the municipality directly under the Central Government in accordance with the resources conditions of the taxpayers and with the tax amounts of nearby mines indicated in the "Detailed Table of Resource Tax Taxable Items and Tax Amount Range" and "Table of Grades of Some Major Mineral Ores", and then report to the State Administration of Taxation for their records. Article 5. For those taxpayers who cannot provide the accurate sales amounts of the taxable products or the accurate amounts of products transferred or used, the tax amount payable shall be the production amount of the taxable products or the converted amounts based on the conversion rate determined by the competent tax authorities. If the dense oil, hi-condensed oil and diluted oil of the crude oil are not differentiated clearly or could not be differentiated clearly, the tax amount payable shall be determined based upon the amount of the crude oil. Article 6. The timing at which the tax liability arises as prescribed in Article 9 of the Regulations is specified as follows: (1) For taxpayers selling taxable products, it shall be: 1. For sales of products on receipt by installments, it shall be the date of collection agreed according to the contracts; 2. For sales of products with payment received in advance, it shall be the date on which the taxable products are delivered; 3. For the sales of products through other methods of settlement, it shall be the date on which the sales sum is received or the documented evidence of the right to collect the sales sum is obtained; (2) For self-produced products for the taxpayers' own use, it shall be the date when the taxable products are transferred; (3) For the tax amounts withheld by the withholding agents, it shall be the date on which the sales sum is paid. Article 7. The withholding agent as mentioned in Article 11 of the Regulations refers to independent mines, united enterprises and other units who purchase untaxed mineral products. Article 8. The Article 11 of the Regulations which prescribes that "the units purchasing untaxed mineral products shall be the Resource Tax withholding agents" is just aiming at concentrating the collection and administration of Resource Tax. Considering the tax sources are scarce and scattered, the exploitation irregular, and tax evasions easy to occur, the tax authorities thinks it difficult to control the collection and administration and therefore requires the withholding agents to withhold the Resource Tax when purchasing the untaxed mineral products. Article 9. The Resource Tax withheld by the withholding agents shall be paid to the local competent tax authorities. Article 10. In accordance with the Article 12 of the Regulations, the Resource Tax payable by the taxpayers shall be paid to the local competent tax authorities where the taxable mineral products are exploited or produced. When in practical implementation of this Article, for those units who exploit the Resource Tax taxable products in different provinces, if the subsidiary producing units are locating in a different province, autonomous region or municipality directly under the Central Government, the Resource Tax payable shall be paid to the local tax authorities in accordance with the practical sales amount (or the amount for self-use) in the place of exploitation and the unit tax amount applicable. Article 11. The specific unit tax amounts applicable to taxpayers shall be determined and adjusted by the Ministry of Finance in accordance with the rescue conditions and the exploitation conditions. Article 12. These Detailed Rules shall be interpreted by the Ministry of Finance or by the State Administration of Taxation. Article 13. These Detailed Rules shall be implemented on the date the Regulations are promulgated. The "Detailed Rules for the Implementation of the Draft Regulations of the People's Republic of China on Salt Tax" promulgated by the Ministry of Finance on September 28, 1984 shall be repealed on the same date. Attachments: 1. Detailed Table of Resource Tax Taxable Items and Tax Amount Range (omitted) 2. Table of Grades of Some Major Mineral Ores (omitted) |
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