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Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting the Standard of the Applicable Tax Amount of Resource Tax on Fire Clay and Fluorite

Document No.:Cai Shui [2010] No.20

Taxes:Resource Tax

Date of Promulgation:2010-06-01

IssueDepartment:Ministry of Finance,State Administration of Taxation

Date of Implementatio:2010-05-11


Financial offices (bureaus) and local taxation bureaus of all provinces, autonomous regions, municipalities, cities specifically designated in the state plan, and the financial bureau of Xinjiang Production and Construction Corps.:


In accordance with relevant provisions of the “Provisional Regulations of the People's Republic of China on Resource Tax”, for the purpose of promoting rational development and utilization of fire clay and fluorite, we have decided through discussion:


As of June 1, 2010, the standard of the applicable tax amount of resource tax on high-aluminum fireclay (including refractory alumina and grinding alumina, etc. of fire clay) and flint clay shall be adjusted to 20 yuan per ton; the standard of the applicable tax amount of resource tax on other fire clays shall be adjusted to 6 yuan per ton; the standard of the applicable tax amount of resource tax on fluorite (also called fluorspar) shall be adjusted to 20 yuan per ton.


Please comply with it.


Ministry of Finance

State Administration of Taxation



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