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Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting the Standards of Resource Tax on Rare Earth

Document No.:Cai Shui [2011] No.22

Taxes:Resource Tax

Date of Promulgation:2011-04-01

IssueDepartment:Ministry of Finance,State Administration of Taxation

Date of Implementatio:2011-03-15

Annex:

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.:

Upon approval by the State Council, as of April 1, 2011, the standards of resource tax on rare earth raw ores shall be uniformly adjusted. The adjusted standards of tax amount are: light rare earth, including bastnaesite and monazite ores, 60yuan/ton; heavy-medium rare earth, including xenotime and ion-absorpted type rare earth ore, 30yuan/ton.

For exploitation of bastnaesite, monazite ores and other rare earth ores associated with iron ore, in addition to the iron ore resource tax, the rare earth resource tax shall be imposed according to the standards as regulated in this Notice.

Please comply with it.

Ministry of Finance

State Administration of Taxation

2011-03-15

Send copies to: financial supervision commissioner's offices of the Ministry of Finance of all provinces, autonomous regions, municipalities, cities specifically designated in the state plan.


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