How much tax does China pay per ton of iron ore and what are the import duties on iron ore

Yesterday (April 8) afternoon, the executive meeting decided that from May 1, the proportion of iron ore resource tax will be appropriately reduced according to law, and 40% of the prescribed tax amount will be reduced. Previously, the levy rate was 80%.

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.

Iron ore 2601111000 Unsintered iron ore and its concentrate (average grain size is less than that, roasted pyrite.

Except) Import tariffs are generally 0 for MFN and import tariffs.

10%, VAT 17%, GST.

Iron Concentrate Iron Powder 7205290000 Pig Iron.

Mirror iron and other steel powders. Import Tariffs MFN:, Import Tariffs Ordinary:, Export Taxes.

25%, VAT 17%, GST 0. Bright and smooth pei.

1. ** Yuan ton. 2. Natural gas yuan tons. 3. Tons of coal. 4. Raw ore of other non-metallic minerals is 1 million tons. 5. Raw ore of ferrous metal ore yuan tons.

1. What is the tax rate of mineral resources?

1. 5%-10% of sales

2. 5%-10% of natural gas sales

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

Other coal is priced at a price of $1 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 of burning hail.

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

Liquid salt is 2-10 yuan per ton.

2. Reduction or exemption of resource tax

Article 7 of the Provisional Regulations of the People's Republic of China on Resource Tax stipulates that under any of the following circumstances, the resource tax shall be reduced or exempted:

1. The first used for heating and workover in the mining process is exempt from tax.

2. If a taxpayer suffers a major loss due to accidents or natural disasters in the process of mining or producing 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.

3. Other tax reduction and exemption items stipulated in the first place.

Article 8 stipulates that taxpayers shall separately account for the sales amount or sales quantity of tax reduction and exemption items; If the sales amount or sales quantity cannot be accurately accounted for or not accounted for, no tax reduction or exemption shall be granted.

Through the above introduction, we find that according to the different types of mineral resources, different tax rates are also applied to different tax rates, and in the actual tax payment process, if the tax is reduced or exempted, the corresponding resource tax will be reduced. The payment time of resource tax is the same as that of other taxes, generally from the 1st to the 10th day of the first month of each month.

Iron ore 2601111000 Unsintered iron ore and its concentrate (if the average particle size is less, roasted pyrite is removed.

Outside) Import Tariff A.

MFN and import tariffs are generally 0, export tariffs are 10%, VAT is 17%, and consumption tax is 0.

Iron Powder Iron Powder 7205290000 Pig iron, mirror iron and other steel powders. Most-favored-nation import duties, ordinary import duties, export tax 25%, VAT 17%, consumption tax 0.

Iron ore imports resumed.

The taxes are: iron ore 2601111000 unsintered iron ore bai and its concentrate (average grain size du

less than, except for roasted pyrite) import DAO tariffs are generally 0, export tariffs are 10%, VAT 17%, and consumption taxes are 0.

Iron Powder Iron Powder 7205290000 Pig iron, mirror iron and other steel powders. Most-favored-nation import duties, ordinary import duties, export tax 25%, VAT 17%, consumption tax 0.

Iron Ore Import Tariff Inquiry Process:

You can check the tariff rate of China's import and export goods.

Open the connection. By product code, click Tariff Search.

Once inside, there is information such as export taxes.

Iron ore 2601111000 Unsintered iron ore and its concentrate (except roasted pyrite if the average particle size is less) Import duty 0

Regulatory Condition 7a

Iron Concentrate Iron Powder 7205290000 Pig Iron, Mirror Iron and Other Iron and Steel Powder Export Tax Rebates.

Most favored nation for import duties.

Import duties are ordinary.

Export duty rates.

Import VAT.

Elements of consumption tax declaration: 1. Product name; 2. Shape (granules, powder); 3. Material (pig iron, mirror iron, alloy steel, etc.); 4. Component content (iron, carbon, alloying elements, non-alloying elements); 5. Granularity.

No regulatory conditions.

Mining tax rate is 10%.

In 2018, the DRC** significantly increased the mining tax rate on cobalt. In March 2018, Congo** signed a new mining law, which increased the mining tax rate for copper and cobalt from 2%, and came into effect in June of that year. On December 3, 2018, Congo** declared cobalt as a strategic metal, further increasing the mining tax rate for cobalt from 10%.

According to the analysis, the mining tax has increased, and the long-term ** center has been slightly raised. In the long term, the increase in mining taxes will lead to an increase in the cash cost of small-scale copper and cobalt mines by about 10,000 tonnes, and the price of downstream cobalt products is expected to increase.

The VAT rate for general VAT payers should be 13%.

The tax rates for mining companies are as follows:

1. The VAT rate is 17% (13% before 2009) 2. The tax rate of urban construction tax is 7%.

3. The surcharge for education is 3%.

4. The local education fee is 2%.

5. The corporate income tax rate is 25%.

6. The tax rate of property tax is 12%.

7. Resource tax varies from province to province.