How to divide the iron ore resource tax and the collection standard of the mineral resource tax

The iron ore resource tax is levied on the "ferrous metal ore" tax item, which is levied at a fixed rate of 2-20 yuan per ton, which is determined at the provincial level and reported to the Ministry of Finance and the State Administration of Taxation for the record.

The standards for the collection of mineral resources tax are as follows:

1. Levy 1%-5% or 1-10 yuan cubic meter resource tax on sand and gravel;

2. Reduce the resource tax by 20% on mineral products mined from tailings and waste rock.

Where taxpayers mine or produce taxable products under different tax items, they shall separately calculate the sales amount or sales quantity of taxable products under different tax items; If the sales amount or sales quantity of taxable products under different tax items are not accounted for separately or cannot be accurately provided, the higher tax rate shall be applied. Where a taxpayer mines or produces taxable products for its own use, it shall pay resource tax in accordance with the provisions of this Law; However, if it is used for the continuous production of taxable products, no resource tax shall be paid. For the tax exemption and tax reduction items of taxpayers, the sales amount or the sales quantity of Fuyanchan shall be separately calculated; If the sales amount or sales quantity cannot be accurately accounted for or not accurately provided, the jujube coarse shall not be exempted from tax or tax reduction.

The resource tax shall be levied and administered by the tax authorities in accordance with the provisions of this Law and the Law of the People's Republic of China on the Administration of Tax Collection. The tax authorities and the relevant departments such as natural resources shall establish a working coordination mechanism to strengthen the collection and management of resource tax. If a taxpayer sells taxable products, the tax liability shall arise on the date of receipt of the sales payment or the receipt of the sales payment receipt; For self-use of taxable products, the tax liability shall be incurred on the date of transfer of taxable products.

Taxpayers shall declare and pay resource tax to the tax authorities of the place where the taxable products are exploited or produced. Resource tax is declared and paid on a monthly or quarterly basis; If the payment cannot be calculated and paid within a fixed period, it can be declared and paid on a per-time basis.

Legal basis

Resource Tax Law of the People's Republic of China

Article 2 The tax items and tax rates of resource tax shall be implemented in accordance with the Table of Tax Items and Tax Rates.

If the tax items and tax rates table stipulates the implementation range of tax rates, the specific applicable tax rates shall be taken into account by the people of provinces, autonomous regions and municipalities directly under the Central Government, taking into account the grade, mining conditions and impact on the ecological environment of the taxable resources, and shall be proposed within the tax rate range specified in the "tax items and tax rate table", and shall be reported to the Standing Committee of the People's Congress at the same level for decision, and shall be reported to the Standing Committee of the National People's Congress and the National People's Congress for the record. If the tax object is raw ore or beneficiation as stipulated in the "Tariff Item and Tax Rate Table", the specific applicable tax rate shall be determined separately. Article 3 Resource tax shall be levied on an ad valorem basis or on a volume-based basis in accordance with the Table of Tax Items and Tax Rates.

If the tax items and tax rates table stipulates that the ad valorem or volume-based taxation can be selected, the specific taxation method shall be proposed by the people of the provinces, autonomous regions and municipalities directly under the Central Government, and shall be reported to the Standing Committee of the People's Congress at the same level for decision, and shall be reported to the Standing Committee of the National People's Congress and the National People's Congress for the record.

If ad valorem taxation is implemented, the tax payable shall be calculated according to the sales amount of taxable resource products (hereinafter referred to as taxable products) multiplied by the specific applicable tax rate. If the levy is based on volume, the tax payable shall be calculated according to the sales quantity of the taxable product multiplied by the specific applicable tax rate.

Taxable products are mineral products, including raw ore and beneficiation products.

Legal Analysis: Mineral products, including: **, natural gas, coal, metallic minerals and other non-metallic minerals, etc.

Salt, including: solid salt, liquid salt. Tax items and tax rates (1) **8-30 yuan ton (2) natural gas 2-15 yuan (3) coal 1 5 yuan ton (4) other non-metallic ore raw yuan ton or cubic meter (5) ferrous metal ore raw ore 2-30 yuan ton (6) non-ferrous metal ore raw ore ton (7) salt solid salt 10-60 yuan ton liquid salt 2-10 yuan ton.

Legal basis: Article 4 of the Regulations on the Administration of Resource Tax Collection and Collection Article 4 The taxable sales amount or sales quantity includes the actual sales and deemed sales of taxable products. Deemed sales include the following:

1) If the taxpayer directly processes the self-mined raw ore into non-taxable products, it shall be regarded as the sale of raw ore; (2) If the taxpayer continuously produces non-taxable products from the concentrate after washing (processing) the raw ore from self-mining, it shall be regarded as the sale of concentrate; (3) Investment, distribution, debt redemption, gift, barter, etc., in taxable products shall be regarded as sales of taxable products. Article 5 of the Regulations on the Administration of Resource Tax Collection stipulates that if a taxpayer has deemed sales of taxable products but does not sell them, or if the sales of taxable products declared are obviously low and without justifiable reasons, the tax authorities shall determine the taxable products in the following order:

1) Determined by the average sales of similar products of the taxpayer in the recent period**. (2) Determined by the average sales of similar products of other taxpayers in the recent period**. (3) Determined by taxing according to the composition of taxable products**.

Composition tax calculation** Cost (1 + cost profit margin) (1 - resource tax rate) (4) Determined by subtracting the cost and profit of subsequent processing after deducting the cost and profit of the subsequent processing link. (5) It is to be determined by other reasonable methods.

1. 5%-10% of sales

2. 5%-10% of natural gas sales

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

4. Other non-metallic ore raw ore and ordinary non-metallic ore raw ore per ton or cubic meter yuan. Precious non-metallic ore per kilogram or per carat.

5. The raw ore of ferrous metal ore is 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 is 2-10 yuan per ton.

1. Compensation conditions for farmland expropriation:

1.The average compensation per mu of dry land is 10,000 yuan;

2.The average compensation per mu of paddy fields is 10,000 yuan;

3.The average compensation per mu for vegetable fields is 10,000 yuan. Fair and reasonable compensation shall be given for land expropriation, so as to ensure that the original living standards of land-expropriated farmers are not reduced and their long-term livelihood is guaranteed.

2. Compensation procedures for farmland expropriation:

1.Draw up a land requisition program by the proposed land acquisition of the county, the municipal people's government or its land administrative departments to draw. The land acquisition plan, including the purpose and use of the land acquisition, the scope, type and area of the land acquisition, the type and quantity of above-ground attachments, and the compensation for land acquisition and above-ground attachments and seedlings;

2.Review, approval and approval of the land requisition program, by the county and municipal governments in accordance with the People's Republic of China land management law provisions of the approval authority, after the land administrative departments reviewed, reported to the people's government for approval, approved, approved by the government of the land requisition program will make a land use approval, the lower level of the government on the basis of land acquisition.

3.Announcement of land requisition plan After land requisition is approved in accordance with legal procedures, the people's government at or above the county level shall make a local announcement. Head of Bureau.

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 the law or administrative regulations by making decisions on tax levy, suspension, 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.

Q: What is the current regulation on the collection of iron ore resource tax?

Answer: The "Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Resource Tax" stipulates:

Article 4 The specific applicable tax amount of taxable products of resource tax shall be implemented in accordance with the "Detailed Table of Tax Items and Taxes of Resource Tax" attached to these Detailed Rules.

For other non-metallic ores and other non-ferrous metal ores that are not listed, the people of provinces, autonomous regions and municipalities directly under the Central Government shall decide to levy or suspend the collection of resource tax, and report to the Ministry of Finance and the State Administration of Taxation for the record.

The classification of mineral product grades shall be implemented in accordance with the "Table of Mine Resources of Several Major Varieties" attached to these Rules.

For taxable products divided into resource grades, the tax amount applicable to taxpayers whose names are not listed in the "Table of Mine Resource Grades of Several Major Varieties" shall be approved by the people of provinces, autonomous regions and municipalities directly under the Central Government according to the resource status of taxpayers, with reference to the "Detailed Table of Tax Items and Tax Amounts of Resource Tax" and the "Tax Grinding Standards of Neighboring Mines Determined in the Table of Mine Resources Grades of Several Major Varieties", in the range of floating 30, and reported to the Ministry of Finance and the State Administration of Taxation for the record.

According to the notice of the Ministry of Finance and the State Administration of Taxation on adjusting the resource tax policy of molybdenum ore dust and other items (Cai Shui [2005] No. 168) document:

One 、......2. Adjust the policy of reducing the iron ore resource tax for metallurgical mines, and temporarily levy it at 60% of the prescribed tax standard.

Therefore, enterprises should determine the amount of iron ore resource tax according to the above provisions, and the resource tax on iron ore from metallurgical mines shall be temporarily levied at 60% of the prescribed tax rate.

Summary. The social and economic relations adjusted by the mineral resources compensation fee and the resource tax are fundamentally different from each other in terms of their scope, mode, role and purpose. The collection of resource tax is based on political rights, and the collection of resource compensation fees is based on the ownership of resource property; Resource tax is a part of the national income, all into the "added value", the main part of the resource compensation fee is the compensation for resource consumption, the main part of the compensation fee is the compensation for resource consumption, is the cost of the "resources" of mining enterprises; Resource tax is to regulate the differential income of some mining enterprises and encourage equal competition between enterprises, and resource compensation fee is to regulate the property rights relationship between resource owners and all mining rights holders, and is a monetary compensation for the resources consumed.

The collection of resource tax is the responsibility of the national tax administration, and the resource compensation fee is the responsibility of the national geology and mining administration.

Your question has been received, it will take a little time to type, please wait a while, please don't end the consultation, you can also provide more effective information, so that I can answer for you more coarsely and dry.

The social and economic relations adjusted by the mineral resources compensation fee and the resource tax are fundamentally different from each other in terms of their scope, mode, role and purpose. The collection of resource tax is based on political rights, and the collection of resource compensation fees is based on the ownership of resource property; The main part of the resource compensation fee is the compensation for resource consumption, and the main part of the compensation fee is the compensation for resource consumption, which is the cost of the "resources" of mining enterprises; The resource tax is to regulate the differential income of some mining enterprises and encourage equal competition among enterprises, and the resource compensation fee is to regulate the property rights relationship between the resource owner and all mining rights holders, and it is to compensate for the resources that have been consumed. The collection of resource tax is the responsibility of the national tax administration, and the resource compensation fee is the responsibility of the national geology and mining administration.