PRC Tentative Regulations on Resource Tax (Revised)
中华人民共和国资源税暂行条例 (修订)
The revised Regulations use ad valorem method for calculation of resource tax for crude oil and natural gas.
(Promulgated by the State Council on September 30 2011 and effective as of November 1 2011.)
（国务院于二零一一年九月三十日公布，自二零一一年十一月一日起施行。）
Order of the State Council No.605
国务院令第605号
Article 1: Entities and individuals that exploit the minerals specified herein or produce salt (Exploit or Produce Taxable Products) within the territory or territorial waters of the People's Republic of China are payers of resource tax and, as such, shall pay resource tax in accordance herewith.
第一条 在中华人民共和国领域及管辖海域开采本条例规定的矿产品或者生产盐（以下称开采或者生产应税产品）的单位和个人，为资源税的纳税人，应当依照本条例缴纳资源税。
Article 2: The tax categories and tax rates for resource tax shall be handled in accordance with the Table of Tax Categories and Tax Rates for Resource Tax attached hereto and relevant provisions of the Ministry of Finance.
第二条 资源税的税目、税率，依照本条例所附《资源税税目税率表》及财政部的有关规定执行。
Partial revisions to tax categories and tax rates shall be decided by the State Council.
税目、税率的部分调整，由国务院决定。
Article 3: The specific tax rate applicable to a taxpayer shall be determined by the Ministry of Finance in consultation with relevant State Council departments within the tax rate range specified in the Table of Tax Categories and Tax Rates for Resource Tax attached hereto and based on factors such as the grade of the Taxable Product Exploited or Produced by the taxpayer and mining conditions. For other raw non-metal mineral ores and raw nonferrous metal mineral ores that have not been listed by the Ministry of Finance and for which no specific applicable tax rate has been determined, the tax rate shall be determined by the people's government of the province, autonomous region or municipality directly under the central government based on the actual circumstances and reported to the Ministry of Finance and the State Administration of Taxation for record filing.
第三条 纳税人具体适用的税率，在本条例所附《资源税税目税率表》规定的税率幅度内，根据纳税人所开采或者生产应税产品的资源品位、开采条件等情况，由财政部商国务院有关部门确定；财政部未列举名称且未确定具体适用税率的其他非金属矿原矿和有色金属矿原矿，由省、自治区、直辖市人民政府根据实际情况确定，报财政部和国家税务总局备案。
Article 4: The amount of resource tax payable shall be calculated by either the ad valorem method or the specific tax method in which case the sales amount of the Taxable Product shall be multiplied by the particular proportional tax rate applicable to the taxpayer or the quantity of the Taxable Product sold shall be multiplied by the particular specific tax rate applicable to the taxpayer respectively.
第四条 资源税的应纳税额，按照从价定率或者从量定额的办法，分别以应税产品的销售额乘以纳税人具体适用的比例税率或者以应税产品的销售数量乘以纳税人具体适用的定额税率计算。
Article 5: If a taxpayer Exploits or Produces Taxable Products that fall into different tax categories, the sales amount or quantity sold of each Taxable Product shall be calculated separately. If they are not calculated separately or if the accurate sales amounts or quantities sold of the different Taxable Products cannot be provided, the higher tax rate shall apply.
第五条 纳税人开采或者生产不同税目应税产品的，应当分别核算不同税目应税产品的销售额或者销售数量；未分别核算或者不能准确提供不同税目应税产品的销售额或者销售数量的，从高适用税率。
Article 6: If a taxpayer Exploits or Produces a Taxable Product that it itself uses for the continuous production of the Taxable Product, it shall not pay resource tax thereon; however, if it uses the same for other purposes, such shall be deemed sale and it shall pay resource tax thereon in accordance herewith.
第六条 纳税人开采或者生产应税产品，自用于连续生产应税产品的，不缴纳资源税；自用于其他方面的，视同销售，依照本条例缴纳资源税。
Article 7: Resource tax shall be reduced or exempted if:
第七条 有下列情形之一的，减征或者免征资源税：
(1) crude oil is used in the mining process therefor for heating or well workover, in which case tax thereon shall be exempted;
（一）开采原油过程中用于加热、修井的原油，免税。
(2) in the course of the Exploitation or Production of a Taxable Product, the taxpayer incurs a material loss due to an accident or natural disaster, etc. in which case the people's government of the province, autonomous region or municipality directly under the central government shall decide, in view of the circumstances, on whether to grant a tax reduction or exemption; or
（二）纳税人开采或者生产应税产品过程中，因意外事故或者自然灾害等原因遭受重大损失的，由省、自治区、直辖市人民政府酌情决定减税或者免税。
(3) another tax reduction or tax exemption item decided by the State Council applies.
（三）国务院规定的其他减税、免税项目。
Article 8: For the tax reduction or tax exemption item of a taxpayer, the sales amount or sales quantity shall be calculated separately. If it is not calculated separately or if the accurate sales amount or quantity sold cannot be provided, the tax reduction or exemption will not be granted.
第八条 纳税人的减税、免税项目，应当单独核算销售额或者销售数量；未单独核算或者不能准确提供销售额或者销售数量的，不予减税或者免税。
Article 9: When a taxpayer sells Taxable Products, its tax obligation arises on the day it receives the sales payment or obtains the demand note for the sales payment. For Taxable Products produced for self use, the tax obligation arises on the day the same are transferred for use.
第九条 纳税人销售应税产品，纳税义务发生时间为收讫销售款或者取得索取销售款凭据的当天；自产自用应税产品，纳税义务发生时间为移送使用的当天。
Article 10: Resource tax shall be levied by the tax authority.
第十条 资源税由税务机关征收。
Article 11: The entity that procures a mineral product on which tax has not been levied is the withholding agent for resource tax.
第十一条 收购未税矿产品的单位为资源税的扣缴义务人。
Article 12: The resource tax payable by a taxpayer shall be paid to the competent tax authority of the place where the Taxable Product is Exploited or Produced. If a taxpayer Exploits or Produces a Taxable Product within one province, autonomous region or municipality directly under the central government and the place it pays tax needs to be revised, the decision thereon shall be made by the tax authority of the province, autonomous region or municipality directly under the central government.
第十二条 纳税人应纳的资源税，应当向应税产品的开采或者生产所在地主管税务机关缴纳。纳税人在本省、自治区、直辖市范围内开采或者生产应税产品，其纳税地点需要调整的，由省、自治区、直辖市税务机关决定。
Article 13: A taxpayer's term for payment of the tax shall be one day, three days, five days, 10 days, 15 days or one month and shall be specifically determined by the competent tax authority based on the actual circumstances. If the tax cannot be calculated and paid according to a fixed term, it may be calculated and paid per occasion.
第十三条 纳税人的纳税期限为1日、3日、5日、10日、15日或者1个月，由主管税务机关根据实际情况具体核定。不能按固定期限计算纳税的，可以按次计算纳税。
A taxpayer that pays the tax at intervals of one month shall make its tax filing within 10 days from the date of expiration of the term and one that pays it at intervals of one day, three days, five days, 10 days or 15 days shall make an advance payment of the tax within five days from the date of expiration of the term and shall, within the first 10 days of the next month, make its tax filing and settle its taxes for the previous month in full.
纳税人以1个月为一期纳税的，自期满之日起10日内申报纳税；以1日、3日、5日、10日或者15日为一期纳税的，自期满之日起5日内预缴税款，于次月1日起10日内申报纳税并结清上月税款。
The term for the handover of withheld taxes by withholding agents shall be handled with reference to the preceding two paragraphs.
扣缴义务人的解缴税款期限，比照前两款的规定执行。
Article 14: Administration of the levy and collection of resource tax shall be handled in accordance with the PRC Law on the Administration of the Levy and Collection of Taxes and relevant provisions hereof.
第十四条 资源税的征收管理，依照《中华人民共和国税收征收管理法》及本条例有关规定执行。
Article 15: The implementing measures for these Regulations shall be formulated by the Ministry of Finance and the State Administration of Taxation.
第十五条 本条例实施办法由财政部和国家税务总局制定。
Article 16: These Regulations shall be effective as of January 1 1994. The PRC Resource Tax Regulations (Draft) and the PRC Salt Tax Regulations (Draft) issued by the State Council on September 18 1984 shall be repealed simultaneously.
第十六条 本条例自1994年1月1日起施行。1984年9月18日国务院发布的《中华人民共和国资源税条例（草案）》、《中华人民共和国盐税条例（草案）》同时废止。
Attachment:
附：
TABLE OF TAX CATEGORIES AND TAX RATES FOR RESOURCE TAX
| Tax category | Tax rate | |
| 1. Crude oil | 5%–10% of sales amount | |
| 2. Natural gas | 5%–10% of sales amount | |
| 3. Coal | Coking coal | Rmb8–20 per tonne |
| Other coal | Rmb0.3–5 per tonne | |
| 4. Other raw non-metal mineral ore | Ordinary raw non-metal mineral ore | Rmb0.5–20 per tonne or cubic metre |
| Precious raw non-metal mineral ore | Rmb0.5–20 per kilogram or carat | |
| 5. Raw ferrous metal mineral ore | Rmb2–30 per tonne | |
| 6. Raw nonferrous metal mineral ore | Rare earths | Rmb0.4–60 per tonne |
| Other raw nonferrous metal mineral ore | Rmb0.4–30 per tonne | |
| 7. Salt | Solid salt | Rmb10–60 per tonne |
| Liquid salt | Rmb2–10 per tonne | |
资源税税目税率表
税 目 | 税 率 | |
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