Decision of the State Council on the Revision of the Interim Regulations on Resource Tax of the People's Republic of China

Decision of the State Council on the Revision of the Interim Regulations on Resource Tax of the People's Republic of China


Decision of the State Council on the Revision of the Interim Regulations on Resource Tax of the People's Republic of China

Order of the State Council No. 605

September 30, 2011

The Decision of the State Council on the Revision of the Interim Regulations on Resource Tax of the People's Republic of China has been passed at the 173rd executive meeting of the State Council on September 21, 2011 and is hereby promulgated for implementation as of November 1, 2011.

Premier Wen Jiabao

Decision of the State Council on the Revision of the Interim Regulations on Resource Tax of the People's Republic of China

The State Council has decided to make the following revisions to the Interim Regulations on Resource Tax of the People's Republic of China:

I. Articles 1 shall be revised as: "Units and individuals that engage in mineral exploration or salt production provided herein within the territory and territorial waters of the People's Republic of China (hereinafter the "exploration or production of taxable products") shall be subject to the resource tax and shall pay resource tax in accordance with these Regulations".
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