What are the items included in the resource tax? What is the resource tax and what exactly does it i

The current resource tax items include about 7, namely: **, natural gas, coal, other non-metallic ores, ferrous metal ores, non-ferrous metal ores and salt. The breakdown of the current resource tax item is mainly set up according to the need of resource tax to adjust the income of resource grade (to determine the corresponding tax amount).

** Natural gas tax items are set up according to the extraction enterprises. Coal tax items are divided into sub-items or sub-items for unified ore blending and non-unified ore blending. The sub-items of the unified ore in coal are set up according to the mining enterprise, and the sub-item of the non-unified ore is further divided by province and region.

Other mineral products are mainly divided into sub-categories according to varieties, and large quantities of mineral products, such as iron ore, copper ore, lead and zinc ore, etc., are further divided according to the grade of resources. The items authorized to be levied by the provinces are divided into coarser items, and the tax items of salt are also divided into coarser items, mainly according to the form of salt and its large production area.

The scope of taxation of resource tax includes the following items:

**, natural gas, coal (coke and other coal), other non-metallic ores (ordinary non-metallic ores and precious non-metallic ores), ferrous metal ores, non-ferrous metal ores (rare earth ores and other non-ferrous metals), salt (solid salts and liquid salts).

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.

Legal Analysis]: The scope of taxation of resource tax mainly includes: mineral products and salt.

The tax items of resource tax reflect the specific scope of resource tax, and are the specific form of the object of resource tax. The Interim Regulations on Resource Tax set up a total of 7 major tax items: 1

**。Refers to the extracted natural **, excluding artificial oil. 2.

Natural gas. It refers to the natural gas that is specially exploited or mined at the same time as **, excluding the natural gas produced by coal mines. 3.

Salt. It refers to raw salt, lake salt, raw salt and mine salt. Liquid salt, refers to brine.

4.Raw ferrous metal ore. Specifically, it includes three sub-headings: iron ore, manganese ore and aluminum ore.

5.Non-ferrous metal ore raw ore. Specifically, it includes copper ore, lead-zinc ore, aluminum cavity Huaishen ore, tungsten ore, tin ore, antimony ore and molybdenum ore.

9 sub-headings of nickel ore and other non-ferrous metal ores. 6.Coal.

It refers to raw coal, excluding coal washing, coal preparation and other coal products. 7.Other non-metallic ores**.

Legal basis: Interim Regulations of the People's Republic of China on Resource Tax

Article 1 Units and individuals that mine mineral products or produce salt (hereinafter referred to as mining or producing taxable products) specified in these Regulations within the territory of the People's Republic of China shall be taxpayers of resource tax (hereinafter referred to as taxpayers) and shall pay resource tax in accordance with these Regulations.

Article 2 The tax items and tax amounts of resource tax shall be implemented in accordance with the Table of Items and Rates of Resource Tax attached to these Regulations and the relevant provisions of the Ministry of Finance. The adjustment of tax items and tax amount ranges shall be determined by ***.

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.