The Ministry of Finance Circular of the Ministry of Finance on Printing and Issuing the Rules for the Implementation of the Interim Regulations of the People’s CaiFaZi [1993] No.43 December 30,1993 Various departments of the State Council and institutions directly under the State Council, the people’s governments of various provinces, The Rules for the Implementation of the Interim Regulations of the People’s Republic of China on Resource Tax are hereby issued to Article 1 These Rules are hereby formulated in accordance with the stipulations of Article 15 of the Interim Regulations of the People’s Republic Article 2 The levying scope of the tax items listed in the Table on the Range of the Tax Items and Tax Amount on Resource Tax attached to these (1) Crude oil refers to the natural crude oil extracted, excluding artificial petroleum. (2) Natural gas refers to the natural gas specially extracted or extracted simultaneously with crude oil, it does not include the natural (3) Coal refers to raw coal, excluding washed coal, dressed coal and other coal products. (4) Other non-metal raw ores refer to non-metal raw ores outside the above-mentioned products and mineral salt. (5) Solid salt refers to crude sea salt, crude lake salt and pit salt. Liquid salt refers to brine. Article 3 The units mentioned in Article 1 of the Regulations refer to state-owned enterprises, collective enterprises, private enterprises, The Individuals mentioned in Article 1 of the Regulations refer to individual managers and other individuals. Article 4 The concrete applicable tax amounts of resource tax on taxable products shall be implemented in accordance with the Detailed Table With regard to other non-metal raw ores and other non-ferrous raw ores not named here, the people’s governments of various provinces, The grading of minerals shall be implemented in accordance with the Table on the Grading of Mine Resources of Several Major Varieties With regard to taxable products, the applicable tax amount of the tax payer whose name is not listed in the Table on the Grading of Article 5 Where the tax payer fails to provide the accurate sales volume of taxable products or transfers the use amounts, the output of the Where the thickened oil, highly enriched oil and dilute oil in the crude oil not clearly classified or not easy to divide, tax shall Article 6 The time for the obligation of paying resource tax mentioned in Article 9 of these Regulations is specified as follows: (1) The time of rateability for the taxable products sold by the tax payer is: 1. Where the tax payer adopts installment collection settlement methods, the time for his rateability is the very day of the collection 2. Where the tax payer adopts the advance on sale settlement method, the time for his rateability is the very day on which the taxable 3. Where the tax payer adopts other settlement methods, the time for his rateability is the very day when sales payment is received or (2) The time of rateability for withholding tax by the withholding agent is the very day of payment for goods. (3) The time of withholding by withholding agent is the same day of sale settlement. Article 7 The withholding agent mentioned in Article 11 of these Regulations refers to independent mines, joint enterprises and other units Article 8 The tax-unpaid mineral purchasing units are specified in Article 11 of these Regulations as resource tax withholding agents in order Article 9 The resource tax withheld by the withholding agent shall be paid to the competent tax authorities of the locality where purchase takes Article 10 In line with the stipulations of Article 12 of these Regulations, the resource tax payable by the tax payer shall be paid to the Article 11 The concrete applicable unit tax value of the tax payer shall be appropriately readjusted regularly by the Ministry of Finance in Article 12 The right to interpret the Rules, resides in the Ministry of Finance or in the State Administration of Taxation. Article 13 These Rules shall enter into force as of the day of the implementation of these Regulations. The Rules for the Implementation of the Attachment: I:Detailed Table on the Tax Items and Tax Amounts of Resource Tax (omitted) II:Table on the Grading of Mine Resources of Several Major Varieties (omitted) |
The Ministry of Finance
1993-12-30