Circular of the State Administration of Taxation on the Issue of the Provisions on Several Issues concerning the Resource Tax

Circular of the State Administration of Taxation on the Issue of the Provisions on Several Issues concerning the Resource Tax
Circular of the State Administration of Taxation on the Issue of the Provisions on Several Issues concerning the Resource Tax

Guo Shui Fa [1994] No. 15

January 18, 2001

Taxation bureaus of various provinces, autonomous regions and municipalities directly under the Central Government (excluding Tibet), the taxation bureaus of various cities specially designated in the state plan, the taxation bureaus of Shenyang, Harbin, Nanjing, Wuhan, Guangzhou, Chengdu and Xi'an,

The Provisions on Several Issues Concerning the Resource Tax is promulgated hereby and shall come into force as of January 1, 1994.

Appendix:
Provisions on Several Issues Concerning the Resource Tax

I. Assessable source tax volume for products self-produced for own use: in case it is not possible to provide the accurate volume transferred for the taxable products self-produced for own use by the resource tax payers and the taxable volume is calculated with conversion ratio, the following provisions shall be applied specifically:
1. For coal, when it is not possible to obtain the actual amount transferred before the continuous processing, the actual sales volume and amount for own use of the processed product can be converted to the volume of raw coal as the assessable volume on the basis of the overall yield of processed product.
2.
  ......
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