What is the tax rate for mining companies? VAT rate on the sale of mineral products

VAT rates for mining companies.

Generally, it is 13%, and the additional tax rate depends on the area where the mining is located, income tax.

The tax rate is 25%.

The tax rate refers to the amount of tax payable by the taxpayer.

The ratio between the amount and the amount of the subject of taxation is the legal scale for calculating the amount of tax payable. The level of the tax rate is directly related to the state fiscal revenue.

The amount and the severity of the taxpayers' burden reflect the depth of the state's taxation of taxpayers and are the core elements of the tax system.

The proportional tax rate, that is, the same tax object, regardless of the size of the tax amount, is taxed at the same proportional tax rate, which is generally applicable to the taxation of the turnover amount and other tax objects. The proportional tax rate is characterized by high collection efficiency, but the tax rate is regressive and does not meet the requirements of the principle of fairness.

In the specific application of proportional tax rate, there are forms such as single proportional tax rate, range proportional tax rate, differential proportional tax rate (which are also divided into product differential proportional tax rate, industry differential proportional tax rate, and regional differential proportional tax rate).

The progressive tax rate is divided into several levels according to the size of the tax basis, and different tax rates are used. Its characteristics are: the larger the amount of tax basis, the higher the tax rate; The smaller the amount of tax basis, the lower the tax rate.

It generally applies to the taxation of income and property. The advantage of progressive tax rate is that it can reflect the vertical fairness of taxation and is conducive to adjusting income distribution. The disadvantage is that the collection management is relatively complicated.

When the progressive tax rate is applied, it is divided into a full progressive tax rate and an excess progressive tax rate.

Two categories. 1) The full progressive tax rate refers to the division of the taxable object into several levels according to its amount, and the provision of a tax rate for each level from low to high, and when the amount of the taxable object increases to the higher tax rate, all the amount shall be calculated and levied at the higher tax rate. This kind of tax rate is rarely adopted in the tax laws of various countries because the higher the taxpayer's income, the smaller the actual income after tax at the critical point of the tax bracket.

2) The progressive tax rate of excess refers to the division of the taxable object into several levels according to its amount, and the provision of a tax rate for each level from low to high, when the amount of the taxable object increases to the higher tax rate, only the excess part shall be taxed at the higher tax rate. In the practice of calculating and levy, quick deductions can be used.

That is, the balance of the tax payable calculated at the full progressive tax rate minus the tax payable calculated with the excess progressive tax rate).

In practice, there are also progressive tax rates for excess and progressive tax rates for excess rates.

Two special forms.

The tax rate for self-production of mining is not the same as the tax rate for **.

On the one hand, the basic tax rate of the technical contract stipulated in China is 20%, and the country that has signed a tax treaty with China has stipulated a limited tax rate, and the tax rate is generally limited to about 10%, and the income from the special economic zone, coastal open cities, coastal economic open areas, economic and technological development zones, along the Yangtze River, and open cities in provincial capitals is levied at a reduced rate of 10%.

On the other hand, the value-added tax rate of mining enterprises is generally 13%, the additional tax rate depends on the mining area, the income tax rate is 25%, the tax rate refers to the proportion between the taxpayer's tax payable and the amount of the taxable object, is the legal calculation of the tax payable, the tax rate is directly related to the amount of national fiscal revenue and the weight of the taxpayer's burden, reflecting the depth of the country's taxation of taxpayers, is the core element of the tax system.

Legal analysis: Notice of the Ministry of Finance and the State Administration of Taxation on the VAT Rate of Metal Ore and Non-metallic Mineral Mining and Dressing Products The VAT rate of metal ore mining and dressing products and non-metallic mineral mining and dressing products has been restored from 13% to 17%. It is a mineral mining and dressing product, including ferrous and non-ferrous metal mining and dressing products; Non-metallic mineral mining and dressing products, including non-metallic mineral mining and dressing products, coal and salt other than metal ore mining and dressing products (edible salt is still subject to a VAT rate of 13%).

Legal basis: Notice of the Ministry of Finance and the State Administration of Taxation on the VAT Rate of Metal Ore and Non-metallic Mineral Mining and Dressing Products The VAT rate of metal ore mining and dressing products and non-metallic mineral mining and dressing products has been restored from 13% to 17%. It belongs to the early mining and dressing products, including ferrous and non-ferrous metal mining and dressing products; Non-metallic mineral mining and dressing products, including non-metallic mineral mining and dressing products, coal and salt other than metal ore mining and dressing products (edible salt is still subject to a VAT rate of 13%).

Summary. At present, there are two main types of value-added tax calculation and collection methods: the VAT rate, which is applicable to general taxpayers, and currently has four tax rates: % and 6%; The levy rate of VAT is applicable to small-scale taxpayers, and the levy rate is calculated at 3%; The levy rate is 5% for real estate acquired from individual sales, real estate for rent, and labor dispatch.

Hello, thank you for your patience and waiting, the VAT rate on the sale of mineral products is 17%. At present, there are two main types of value-added tax (VAT): the VAT rate, which is suitable for general taxpayers, and currently has four tax rates: % and 6%; The levy rate of VAT is applicable to small-scale taxpayers, and the levy rate is calculated at 3%; The levy rate is 5% for real estate acquired from individual sales, real estate for rent, and labor dispatch.

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Legal analysis: 17% for other minerals except **, 13% for other minerals.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the collection and payment of taxes, safeguarding state tax revenues, protecting the legitimate rights and interests of taxpayers, and promoting economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the taxation authorities in accordance with the law.

Article 3 The levy, suspension of taxation, tax reduction, exemption, tax refund and tax payment shall be implemented in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***. No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, suspending, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

Article 4 Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers. Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.

The main taxes of the mining industry include mining resource tax, mining value-added tax, mining foreign-invested enterprises and foreign enterprise income tax, mining individual income tax, mining vehicle and vessel use license tax, mining stamp duty and customs duties.

1.Mineral Resources Tax:

The taxpayers of resource tax are enterprises, units and individuals that exploit taxable mineral products and produce salt within the territory of China.

2: Mining VAT:

Units and individuals that sell goods or provide processing, repair and repair services, as well as import goods within the territory of China, are VAT taxpayers, and are divided into general taxpayers and small-scale taxpayers.

3.Income tax on foreign-invested enterprises and foreign enterprises in the mining industry:

There are two types of taxpayers for income tax on foreign-invested enterprises and foreign enterprises: foreign-invested enterprises, including Sino-foreign joint ventures, Sino-foreign cooperative joint ventures and foreign-funded enterprises. Foreign enterprises, including foreign companies, enterprises and other economic organizations that have established institutions and places in China, engaged in production and business operations, and have income in China although they have not established institutions or places.

4: Mining Individual Income Tax:

Individuals who have a domicile in China, or who do not have a domicile and have resided in China for one year or more, shall pay individual income tax on all income obtained from within and outside China.

5.Mining Vehicle and Vessel Use Licence Tax:

This tax is only applicable to foreign-invested enterprises, foreign enterprises, Hong Kong, Macau, Taiwan compatriots and enterprises invested by overseas Chinese.

6.Mining Stamp Duty:

Stamp duty is a tax levied on the documents written and received in economic activities.

7.Mining Tariffs:

Customs duty is a tax levied on goods and articles entering or leaving the country.

Legal basis

The provisions of the Provisional Regulations of the People's Republic of China on Resource Tax stipulate that as long as the units and individuals that exploit the mineral products and resources specified in this article or produce salt in the territory of the People's Republic of China and the sea areas under their jurisdiction are taxpayers of resource tax and shall pay resource tax in accordance with the law.

Summary. Hello, it's a pleasure to answer for you! What taxes do mineral companies pay:

1. 5%-10% of sales 2, 5%-10% of natural gas sales 3, 8-20 yuan per ton of coal, 8-20 yuan per ton of coal, 4 yuan per ton of other non-metallic ores, ordinary non-metallic ores, raw ore per kilogram or per cubic meter, 5 yuan per kilogram or per carat of precious non-metallic ore, 2-30 yuan per ton of ferrous metal ore, 6, non-ferrous metal ore, rare earth ore per ton, 7 yuan per ton of raw ore of salt, 10-60 yuan per ton of salt, 2-10 yuan per ton of liquid salt.

Hello, it's a pleasure to answer for you! What taxes do mining enterprises pay: 1. 5%-10% of sales 2, 5%-10% of natural gas sales 3, 8-20 yuan per ton of coal coking coal, 4 yuan per ton of other coal, 4 yuan per ton of ordinary non-metallic ore, this feng raw ore per ton or per cubic meter, precious non-metallic ore raw slag per kilogram or per carat 5, ferrous metal ore raw ore 2-30 yuan per ton 6, non-ferrous metal ore raw ore per ton rare earth ore per ton yuan 7, Salt: 10-60 yuan per ton of solid salt, 2-10 yuan per ton of liquid salt.

Hello, the main taxes of mining Yunqiao include mining resource tax, mining brother cherry value-added tax, mining foreign investment and foreign enterprise income tax, mining individual income tax, mining vehicle and vessel use license tax, mining stamp duty and customs duties.

Legal analysis: According to the regulations, the scope of land use tax in mining areas is limited to office and living land, such as coal mine land, mining areas, tailings areas, mining roads and other land use tax is basically not levied, in addition, wasteland in mining areas and landslide areas caused by mining are not subject to land use tax. Therefore, when paying land use tax, mining enterprises should pay attention to verifying the scope of their own payment and avoid underpaying or overpaying.

Hello, VAT, additional tax, printing tax, tax on the sale of the tax, if you are mined later, you need to pay resource tax General taxpayer value-added tax, 13% small-scale special bills, 3% ordinary invoice tax exemption Additional tax, small-scale and general taxpayers small and low-profit enterprises can be halved Stamp duty small-scale and general taxpayers can be halved, three-thousandths of the nuclear blind wandering Shenhong half Income tax is paid according to the profit of small low-profit enterprises with profits of less than 1 million, the tax rate, For profits between 1 million and 3 million, the tax rate is 5%, the resource tax is 2%-10%, and small-scale and small low-profit enterprises of general taxpayers can be halved.

The VAT rate on the sale of mineable products by general taxpayers is 13%.

According to the Provisional Regulations of the People's Republic of China on Value-Added Tax, for export goods, gold and silver and their products, as well as other goods that are levied at a certain percentage according to the provisions of the state, VAT can be paid at the rate of 3% for the orange. However, for the sale of mineral products, since it does not fall within the scope of a certain percentage reduction stipulated by the national scattered group, it needs to be taxed according to the tax rate of general items, which is 13%.

It should be noted that if your business needs to issue a special VAT invoice after selling mineral products, please ensure that your own invoicing system and invoicing regulations are in line with relevant national regulations. In addition, you will also need to file your taxes and pay VAT in a timely manner to avoid fines or other penalties from the tax authorities.

The VAT rate on the sale of mineral products by general taxpayers is 13%, and that for small-scale taxpayers it is 3%.