Interim Regulations of the People's Republic of China on Resources Tax

Interim Regulations of the People's Republic of China on Resources Tax


Interim Regulations of the People's Republic of China on Resources Tax

Order of the State Council [1993] No. 139

December 25, 1993
 
Article 1 All units and individuals 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 (hereinafter refers to as "exploiting or producing taxable products") are taxpayers of Resource Tax (hereinafter refers to as "taxpayers") and shall pay Resource Tax in accordance with these Regulations.
 
Article 2 The taxable items and tax amounts of Resource Tax shall be determined in accordance with the Resource Tax Taxable Items and Tax Amount Range Table attached to these Regulations as well as the relevant stipulations of the Ministry of Finance.
Any adjustments to the taxable items and tax amount range shall be determined by the State Council.
 
Article 3 The specific tax amount applicable to taxpayers shall be determined, within a prescribed tax amount range, by the Ministry of Finance in consultation with the relevant departments of the State Council in accordance with the resource situation of the taxable products exported or produced by taxpayers.
 
Article 4 For taxpayers exploiting or producing taxable products under different taxable items, the assessable volume of the taxable products under different taxable items shall be accounted for separately.
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