What is Resource Tax? What is the resource tax and what exactly does it include

Resource tax is a tax levied on units and individuals that exploit taxable mineral products and produce salt within the territory of our country on the amount of taxable resource tax. Units and individuals that exploit mineral products or produce salt as stipulated in the "Provisional Regulations of the People's Republic of China on Resource Tax" within the territory of the People's Republic of China are taxpayers of resource tax and shall pay resource tax.

The tax rates are as follows: 1. 5%-10% of sales

2. 5%-10% of natural gas sales

3. Coal coking coal is 8-20 yuan per ton.

Other coal yuan per ton.

4. Other non-metallic ores Ordinary non-metallic ores per ton or cubic meter of precious non-metallic ores per kilogram or per carat.

5. Raw ore of ferrous metal ore 2-30 yuan per ton.

6. Non-ferrous metal ore raw ore Rare earth ore yuan per ton.

Other non-ferrous metal ore raw ore per ton.

7. Salt Solid salt is 10-60 yuan per ton.

Liquid salt: 2-10 yuan per ton.

It is a tax levied on various taxable natural resources in order to adjust the income of resource grading and reflect the paid use of state-owned resources.

Legal analysis: Resource tax is a tax levied on the taxable quantity of units and individuals who exploit taxable mineral products and produce salt within the territory of China. The scope of the resource tax is defined as follows:

1. Change the original file to oil; 2. Natural gas; 3. Coal finch judgment; 4. Other non-metallic ores; 5. Raw ferrous metal ore; 6. Non-ferrous metal ore raw ore; 7. Salt, including solid salt and liquid salt.

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 and suspension of taxation, as well as tax reduction, exemption, tax refund and tax compensation, shall be carried out 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.

Explanation: Resource tax.

The principle of taxation: universal collection, differential adjustment. That is, all goodwill taxable resources exploited by all miners are subject to resource tax; At the same time, taxpayers who exploit medium and high-quality resources must also pay a corresponding part of the resource tax.

Introduction: Resource tax is a tax levied on the taxable quantity of units and individuals who exploit taxable mineral products and produce salt within the territory of China. Units and individuals that exploit mineral products or produce salt specified in the Provisional Regulations of the People's Republic of China on Resource Tax within the territory of the People's Republic of China are taxpayers of resource tax and shall pay resource tax.

Function: 1. Adjust the income of resource grading, which is conducive to the competition of enterprises at the same level.

2. Strengthening resource management is conducive to promoting the rational development and utilization of enterprises.

3. Cooperate with other taxes, which is conducive to giving full play to the overall function of tax leverage.

4. Mineral resources in the national Tongna section.

The tax levied on the exploitation and use of the Eggplant. The purpose of the resource tax is to make the income of the differential income with superior natural resource conditions belong to the state, and to exclude the distribution of corporate profits due to the advantages and disadvantages of resources.

on the unreasonable situation.

1. The tax objects of each tax item of resource tax include raw ore, concentrate (or raw ore processed products), gold ingots, and primary products of sodium chloride, which shall be implemented in accordance with the relevant provisions of the "Resource Tax Item and Tax Rate Range Table" attached to the "Reform Notice". For other mineral key base products that have not been named in the judgment, the provincial-level people can set tax items for the main mineral products in the region according to the type of mineral, and set tax items for the rest of the mineral products according to the category, and determine the tax object according to the main form of its sales (such as raw ore and concentrate).

2. Resource tax is a tax levied on various taxable natural resources in order to adjust the income of resource gradation and reflect the paid use of state-owned resources. Theoretically, the resource tax can be divided into the general resource tax levied on the absolute mine rent and the differential resource tax levied on the graded mine rent, which is reflected in the tax policy called "universal collection and grading adjustment".

The scope of taxation of some of the tax items listed in the "Table of Items and Tax Rates of Resource Tax" attached to Article 2 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Resource Tax is limited as follows:

a) **, refers to the natural ** that is exploited, 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 above products and well ores.

5) Solid salt refers to sea salt raw salt, lake salt raw salt and well mine salt.

Liquid salt, refers to brine.