Ministry of Finance and State Administration of Taxation, PRC Resource Tax Law (Draft for Comments)

财政部、国家税务总局中华人民共和国资源税法 (征求意见稿)

January 25, 2018 | BY

Susan Mok

Issued: November 20 2017 Main contents: The Table of Resource Tax Items and Rates sets out four categories, energy minerals, metallic minerals,…

Issued: November 20 2017

 

Main contents: The Table of Resource Tax Items and Rates sets out four categories, energy minerals, metallic minerals, non-metallic minerals and salt, and 146 tax items. Other than appropriately adjusting the tax rate range for certain tax items, the Draft essentially maintains the current method of determining tax rates and current tax rate levels.

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