What are the circumstances stipulated in China s tax law that can reduce or exempt resource tax?

Resource tax is levied on natural gas, coal, other non-metallic ores and solid salts.

Article 2 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Resource Tax The scope of taxation of some of the tax items listed in the Table of Items and Tax Rates of Resource Tax attached to the Regulations is limited as follows: (1) **, which refers to the natural ** mined by the sun, excluding artificial oil. (2) Natural gas refers to natural gas that is specially exploited or exploited at the same time as **.

3) Coal refers to raw coal, excluding coal washing, coal preparation and other coal products. (4) Other non-metallic ore refers to the non-metallic ore other than the products listed above and the ore salt. (5) Solid salt refers to the raw salt of sea salt, the raw salt of Lundong Lake and the salt of well mines.

Liquid salt, refers to brine.

Answer]: B This question examines or investigates the reduction or exemption of resource tax.

Tax exemption for heating and workover used in the mining process. Item B is the head of the debate bridge.

ADE is not exempt, wrong.

Answer]: b, c, d

The resource tax is "not levied on imports, and no refund is on exports", and there is no preferential treatment of resource tax reduction and exemption for taxable products in the month of export, so option A is wrong and option B is correct; ** used for heating, workover during the mining process, tax exempt, option c correct; If a taxpayer suffers heavy losses due to accidents or natural disasters in the process of mining or starving taxable products, the people of the provinces, autonomous regions and municipalities directly under the Central Government shall decide to reduce or exempt taxes at their discretion, and option D is correct.

Answer]: a, b, d, e

Option C, the taxpayer's tax reduction and exemption items shall be separately accounted for in terms of sales amount or sales quantity; If the remaining person is not accounted for separately or cannot accurately provide sales or sales quantity, no tax reduction or exemption will be granted.

Answer: C

This question examines the reduction of the resource tax. Option C is wrong, for the mineral products extracted from low-grade ores, waste rocks, tailings, waste residues, waste water, waste gas, etc., which are encouraged to be used, the provincial people** shall determine whether to give tax reduction or exemption according to the actual situation.

Answer]: C This question examines resource tax. Option C is wrong, for the mineral products extracted from low-grade ores, waste rocks, tailings, waste residues, waste water, lead, waste gas, etc., which are encouraged to be used, the provincial people will return to the cover ** according to the actual situation to determine whether to give a good tax or exemption for loss reduction.

Answer]: b, c, d

There is no resource tax on the import of taxable products, and there is no exemption or refund of the paid resource tax on the export of taxable products, so option A is wrong and option B is correct. Extraction** and the transportation of ** within the confines of the oil field** for heating**, natural gas is exempt from tax, so option C is correct. In the process of mining or producing taxable products, if a taxpayer suffers a major loss due to an accident or a natural disaster in Tongbo, the province, autonomous region, or municipality directly under the Central Government, including the people, shall decide to reduce or exempt taxes at their discretion, so option D is correct.