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Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting the Applicable Resource Tax Rate Standards for Ores Such as Tin

Document No.:Cai Shui [2012] No.2

Taxes:Resource Tax

Date of Promulgation:2012-02-01

IssueDepartment:Ministry of Finance,State Administration of Taxation

Date of Implementatio:2012-02-01


The finance offices (bureaus), local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state budgetary planand the financial bureau of Xinjiang Production and Construction Corps.:

In accordance with relevant provisions of the "Provisional Regulation of the People's Republic of China on Resource Tax", for the purpose of promoting the rational development and utilization of resources, upon discussion, the following adjustments to the applicable resource tax rate standards for ores such as tin shall be made as of February 1st, 2012:

I. The resource tax rate standards applicable to tin ore are adjusted to: RMB20 per ton for the first-class mine; RMB18 per ton for the second-class mine; RMB16 per ton for the third-class mine; RMB14 per ton for the fourth-class mine; and RMB12 per ton for the fifth-class mine.

II. The resource tax rate standards applicable to molybdenum ore are adjusted to: RMB12 per ton for the first-class mine; RMB11 per ton for the second-class mine; RMB10 per ton for the third-class mine; RMB9 per ton for the fourth-class mine; and RMB8 per ton for the fifth-class mine.

III. The resource tax rate standard applicable to magnesite ore is RMB15 per ton.

IV. The resource tax rate standard applicable to talc ore and boron ore is RMB20 per ton.

V. The resource tax rate standard applicable to iron ore is adjusted from 60% to 80% of the former regulated tax rate.

Please comply with it.

Ministry of Finance

State Administration of Taxation


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