Circular of the Ministry of Finance on Printing and Distributing the Implementing Rules for the Interim Regulations of the People's Republic of China on Resource Tax

Circular of the Ministry of Finance on Printing and Distributing the Implementing Rules for the Interim Regulations of the People's Republic of China on Resource Tax
Circular of the Ministry of Finance on Printing and Distributing the Implementing Rules for the Interim Regulations of the People's Republic of China on Resource Tax

Cai Fa Zi [1993] No. 43

December 30, 1993

All ministries and commissions of the State Council and institutions directly under the State Council,People's governments of all provinces, autonomous regions and municipalities directly under the Central Government and cities specifically designated in State planning,the Finance Departments (Bureaus), State Administration of Taxation Offices and Local Taxation Bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in State planning,

Implementing Rules for the Interim Regulations of the People's Republic of China on Resource Tax are hereby printed and distributed to you for compliance and implementation.

Appendix:
Implementing Rules for the Interim Regulations of the People's Republic of China on Resource Tax

Article 1 These Detailed Rules are formulated in accordance with stipulations of Article 15 of the Interim Regulations of the People's Republic of China on Resources Tax (hereinafter referred to as "the Regulations").

Article 2 The taxable scopes of some of the "Resource Tax Taxable Items" attached to the Resource Tax Taxable Items and Tax Amount Range Table are restricted to the following:
1. "Crude Oil" refers to natural crude oil recovered but does not include artificial oil.
2. "Natural Gas" refers to natural gas specially extracted or tapped together with the exploitation of crude oil, but does not include that produced through coal mines.
3.
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