Interim Regulations on Resource Tax of the People's Republic of China (Revised in 2011)

Interim Regulations on Resource Tax of the People's Republic of China (Revised in 2011)

Order of the State Council No. 605

September 30, 2011

Promulgated according to Order of the State Council No. 139, revised according to the Decision of the State Council on Amendment to the Interim Regulations on Resource Tax of the People's Republic of China dated September 30, 2011)
　
Article 1 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 referred to as "exploration or production of taxable products") shall be taxpayers subject to the resource tax and shall pay resource tax in accordance with these Regulations.
　
Article 2 Tax category items and rates of resource tax shall be subject to the Resource Tax Categories and Rates Schedule attached hereto and the relevant provisions of the Ministry of Finance.
Partial adjustments to tax categories and rates shall be subject to the decision of the State Council.
　
Article 3 Specific tax rates applicable to the taxpayer shall be established by the Ministry of Finance under consultation with the relevant departments of the State Council within the range of rates provided in the Resource Tax Categories and Rate Schedule attached hereto, with a view to the resource grade and mining conditions relating to the taxable products explored or produced by the taxpayer. In regard to the other nonmetalliferous ore and non-ferrous metal ore whose names are not specified and whose concrete applicable rates are not determined, the relevant rates applicable to the above-mentioned ores shall be determined by the people's governments of the provinces, autonomous regions and municipalities under direct central government in view of actual situations, and shall be filed with the Ministry of Finance and State Administration of Taxation for record.
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