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Decision of the State Council on Revising the "Provisional Regulations of the People's Republic of China on Resource Tax"

Document No.:Order No.605, 2011 of the State Council

Taxes:Resource Tax

Date of Promulgation:2011-11-01

IssueDepartment:State Council

Date of Implementatio:2011-09-30


The "Decision of the State Council on Revising the 'Provisional Regulations of the People's Republic of China on Resource Tax'", which was adopted at the 173rd executive meeting of the State Council on September 21, 2011, is hereby promulgated and shall come into force as of November 1, 2011.

Premier: Wen Jiabao

September 30th, 2011

Decision of the State Council on Revising the "Provisional Regulations of the People's Republic of China on Resource Tax"


The State Council has decided to make the following amendments to the "Provisional Regulations of the People's Republic of China on Resource Tax":


I. Article 1 shall be amended as “all units and individuals, who are engaged in the exploitation of mineral products as prescribed in these Regulations or production of salt within the territory of the People's Republic of China and sea areas under the jurisdiction of the People's Republic of China (hereinafter referred to as 'exploiting or producing taxable products') are taxpayers of Resource Tax and shall pay Resource Tax in accordance with these Regulations”.


II. Article 2 shall be amended as “taxable items and tax rates of Resource Tax shall be subject to the Table of Taxable Items and Tax Rates of Resource Tax as attached to the Regulations as well as the relevant stipulations of the Ministry of Finance”.


"Partial adjustments to the taxable items and tax rates shall be determined by the State Council."


III. Article 3 shall be amended as "the specific tax rates applicable to taxpayers shall be within the  range of tax rates as regulated in the 'Table of Taxable Items and Tax Rates of Resource Tax' appended to the Regulations and determined by the Ministry of Finance in conjunction with relevant departments of the State Council in accordance with the resource quality and mining conditions, etc. of the taxable products exploited or produced by taxpayers; for other non-metal ores and non-ferrous metal ores, if the Ministry of Finance has not listed names or determined the specific applicable tax rates, the tax rates shall be determined by people's governments of all provinces, autonomous regions and municipalities on the basis of actual conditions and reported to the Ministry of Finance and the State Administration of Taxation for the record."


IV. The former Article 5 and Article 6 shall be combined as Article 4 and amended as "The computation of tax payable for Resource Tax shall, depending either ad valorem or the specific method, be calculated by multiplying the sales value of the taxable products with the flat rate applicable to the taxpayer or by multiplying the sales quantity of the taxable products with the specific fixed rates applicable to taxpayers respectively."


V. Former Article 4 shall be deemed as Article 5 in these Regulations and amended as "for taxpayers exploiting or producing taxable products under different taxable items, the sales or sales volume of the taxable products under different taxable items shall be calculated separately; if the sales or sales volume of the taxable products under different taxable items have not been calculated separately or cannot be accurately provided, the higher tax amount shall apply."


VI. An article shall be added as Article 6: "taxpayers who exploit or produce taxable products for their own use in downstream production of taxable products do not need to pay the Resource Tax; whereas for other purposes the activities shall be regarded as sales, and taxpayers need to pay the Resource Tax according to the Regulations."


VII. The term "taxation amount" in Article 8 shall be amended as "sales or sales volume".


VIII. Article 15 shall be amended as "Implementation Measures of the Regulations shall be formulated by the Ministry of Finance and the State Administration of Taxation."


IX. The attached "Table of Taxable Items and Tax Amount Range of Resource Tax" shall be amended as:

 Table of Taxable Items and Tax Rates of Resource Tax 

Taxable Items

Tax Rates

I. crude oil 

5%-10% of sales

II. natural gas 

5%-10% of sales

III. coal

coking coal 

8-20 yuan per ton

Other coal

0.3-5 yuan per ton

IV. other non-metallic mineral ore

ordinary non-metallic mineral ore

0.5-20 yuan per ton or per cubic meter

valuable non-metallic mineral ore

0.5-20 yuan per kilogram or per carat

V. ferrous metal ores

2-30 yuan per ton

VI. non-ferrous metal ores

rare earth ore

0.4-60 yuan per ton

other non-ferrous metal ores

0.4-30 yuan per ton

VII. salt

solid salt

10-60 yuan per ton

liquid salt

2-10 yuan per ton



The present Decision shall enter into force on November 1, 2011.

The "Provisional Regulations of the People's Republic of China on Resource Tax" shall be modified and adjustment should be made on the orders of the articles in accordance with this Decision and shall be promulgated anew. 


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