Home > Resource Tax > Text

Resource TaxIn case of divergence of interpretation, the Chinese text shall prevail.

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


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


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.

Customer service

88393678(Information Support)

songf@eshui.net(Information Support)

Public messages


All the information on this website is reprinted from government websites, newspapers, Gazettes, domestic and foreign medias and other publications.

Please check the official publications, originals of outgoing documents and sources of reprint for purposes of authenticity, accuracy and legitimacy of the information published on this website.

The information on, the materials provided and the performance of this website is provided on an "as is" and "as available" basis. We make no warranty of any kind in relation to or connection with the availability, accuracy or reliability of this website or any of its materials and information, including but not limited to any warranties, representations, and guarantees as to, title, risk, non-infringement, accuracy, reliability, merchantability, use, correctness, fitness for a particular purpose or otherwise, or that use of this website will be uninterrupted or error-free. If you become aware of any inaccuracies or errors in any materials or information on our website, we would be appreciate it if you would inform us of such inaccuracies or errors immediately by emailing us at songf@eshui.net.

We shall not under any circumstances be liable for any direct, indirect, incidental, special or consequential damages, losses, liabilities or any business interruption in relation to the use of or inability to use any information contained on this website (whether foreseeable or not and even if we have been informed of such likelihood).

This website may contain links to third-party websites which are not maintained by us. We are not responsible for the content of those websites. The inclusion of any link to such websites does not imply approval or an endorsement by us of the linked websites or the contents thereof and we make no representations or warranties concerning the linked sites nor shall it be liable for the same.

Copyright: Ministry of Commerce, the People's Republic of China

Supported by:China International Electronic Commerce Center

Tel: (86 10) 68651200(Customer Service)

Fax: (86 10) 65677512

Information Support: Beijing Zerui Certified Public Accountants Co.,Ltd.

Approved by:Department of Electronic Commerce and Informatization, Ministry of Commerce, PRC

Jing ICP Bei No. 05004093


Tel: 61943289 - 8001