What is the basis for calculating coal resource tax? How is the tax payable determined?

Basis for calculating the amount of resource tax payable:

The current basis of resource tax calculation refers to the number of taxable products sold and the quantity of self-use of taxpayers.

Specifically, it is stipulated as follows:

Where a taxpayer mines or produces taxable products for sale, the taxable quantity shall be the sales quantity; If a taxpayer mines or produces taxable products for his own use, the taxable quantity shall be the quantity for his own use. In addition, the following specific provisions have been made for some situations: For coal, if the amount of raw coal transferred and used cannot be correctly calculated before continuous processing, the sales volume and self-consumption of processed products can be converted into the quantity of raw coal as the taxable quantity according to the comprehensive rate of processed products.

Taking raw coal washing as an example, the comprehensive rate of coal washing is calculated as follows:

Comprehensive ** rate = (the number of grade products after washing the raw coal and the quantity of raw coal after washing) 100

The taxable quantity of washed coal = the sum of the sales volume and self-consumption of washed coal The comprehensive ** rate of raw coal after washing includes washed refined coal, washed mixed coal, medium coal, coal slime, washed lump coal, washed coal, etc.

The tax payment period for resource tax taxpayers is 1 day, 3 days, 5 days, 10 days, 15 days or 1 month, which shall be specifically verified by the in-charge tax authorities according to the actual situation. If the tax cannot be calculated according to the fixed period, the tax can be calculated on a one-time basis.

If the taxpayer pays taxes in one month, he or she shall declare and pay taxes within 10 days from the date of expiration; If the tax is paid on the 1st, 3rd, 5th, 10th or 15th period, the tax shall be paid in advance within 5 days from the date of expiration, and the tax shall be declared and settled within 10 days from the first day of the following month. The time limit for the withholding agent to release the tax shall be implemented mutatis mutandis in accordance with the provisions of the preceding two paragraphs.

Tax payable = taxable quantity * unit tax amount.

The unit tax amount is set by the tax office.

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First, the front. Coal washing is not a resource tax.

Scope of taxation. No resource tax is levied on coal washing, coal preparation and other coal products, and if the raw coal mined by Jiang Qi is used for processing and washing, no tax will be paid in the transfer of raw coal, and the resource tax will be calculated on the basis of the sales of washed coal after processing into washed coal.

2. Analyze the details.

The current basis for calculating the resource tax refers to the quantity of taxable products sold and the quantity of self-use of taxpayers, and it is specified that if the taxpayer mines or produces taxable products for sale, the sales quantity shall be the taxable quantity. If a taxpayer mines or produces taxable products for his own use, the taxable quantity shall be the quantity for his own use.

3. What is the scope of taxation of resource tax?

The scope of the resource tax includes minerals and salts, including:

1. **,**refers to the natural ** that is exploited, excluding artificial oil;

2. Natural gas;

3. Coal, coal refers to raw coal, excluding coal washing, coal preparation and other coal products;

4. Other non-metallic ores, other non-metallic ores refer to non-metallic ores other than natural gas

5. Raw ore of ferrous metals;

6. Non-ferrous metal ore raw ore.

Coal resource tax is a tax on the coal industry. Since December 1, 2014, the coal resource tax has been changed from volume-based to ad valorem across the country.

What is the formula for calculating the resource tax of coal enterprises?

Tax payable on raw coal = sales of raw coal Applicable tax rate.

Tax payable on washed coal = sales of washed coal Conversion rate Applicable tax rate.

What is the tax basis and tax amount of raw coal?

1.If a taxpayer mines raw coal and sells it directly, the sales amount of raw coal shall be calculated and paid as the sales amount of taxable coal. The sales of raw coal do not include the transportation costs, construction**, and the costs of loading and unloading, warehousing, port miscellaneous and other expenses incurred with transportation and sales from the pithead to the station, wharf or the place designated by the buyer (which are calculated separately from the coal price and the corresponding vouchers are obtained).

2.If the taxpayer uses the raw coal mined by itself for continuous production and washing of coal, the resource tax shall not be paid in the transfer and use of the raw coal;If it is used for other purposes, it shall be regarded as the sale of raw coal, and the resource tax shall be calculated and paid.

What is the formula for calculating the conversion rate of washed coal?

1.If the taxpayer processes the raw coal mined by it for washing and selling, the resource tax shall be calculated and paid by multiplying the sales amount of washed coal by the discount rate as the taxable coal sales. The sales of washed coal include the sales of washing by-products, but do not include the transportation costs, construction** and loading and unloading, warehousing, port miscellaneous and other expenses incurred with transportation and sales from the washing coal plant to the station, wharf or the place designated by the buyer (which are calculated separately from the coal price and obtain the corresponding vouchers).

The conversion rate of washed coal can be calculated by deducting the cost and profit of washing from the sales of washed coal, and can also be calculated by the difference between the washing coal market** and the similar raw coal market** used and the comprehensive rate.

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Water tax is a tax levied by the state on the use of water resources. The Water Resources Law clearly stipulates that the tax rate levied on mineral water raw ore is 1%-20%, or 1-30 yuan per cubic meter. If the range tax rate is implemented, the specific applicable tax rate of the local ** can be determined within the range according to the specific conditions of the locality.

Article 2 of the Resource Tax Law of the People's Republic of China 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 of the range of tax rates, the specific applicable tax rates shall be taken into account by the people of the 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, etc., and shall be proposed within the tax rate range specified in the "Tax Items and Tax Rates 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.

1.If the subordinate production unit and the accounting unit are not in the same province (municipality, autonomous region) as a coal mine (mining bureau) that mines raw coal across provinces, the raw coal produced by it shall be taxed at the location of the mine. The tax payable shall be calculated and allocated by the unit with independent accounting and self-financing (such as the Mining Bureau) according to the actual sales volume of each mine and the applicable unit tax.

2.For coal mines (mining bureaus) where the accounting unit and the subordinate production unit are in the same province (municipality, autonomous region) but not in the same area, the place of taxation shall be determined by the provincial taxation bureau in consultation with the relevant departments.

Summary. If the taxpayer mines raw coal and sells it directly, the sales amount of raw coal shall be calculated and paid as the sales amount of coal taxable products. The sales of raw coal do not include transportation costs, construction** from the pit mouth to the station, wharf or the place designated by the buyer, as well as the costs of loading and unloading, warehousing, port miscellaneous and other expenses incurred with transportation and sales.

If the taxpayer uses the raw coal mined by itself for continuous production and washing of coal, the resource tax shall not be paid in the transfer and use of the raw coal;If it is used for other purposes, it shall be regarded as the sale of raw coal, and the resource tax shall be calculated and paid.

Hello, dear. Coal resource tax is a tax levied on units and individuals in the coal industry for the exploitation of mineral resources in China. The coal industry pays resource tax based on the quantity sold or used for its own use.

Enterprises that are subject to resource tax include units and individuals that develop taxable resources in the territory of the People's Republic of China and other Haicheng under the jurisdiction of the People's Republic of China, and are taxpayers of resource tax.

If the taxpayer mines raw coal and sells it directly, the sales amount of raw coal shall be calculated and paid as the sales amount of coal taxable products. The sales of raw coal do not include transportation costs, construction** from the pit mouth to the station, wharf or the place designated by the buyer, as well as the costs of loading and unloading, warehousing, port miscellaneous and other expenses incurred with transportation and sales. If the taxpayer uses the raw coal mined by itself for continuous production and washing of coal, the resource tax shall not be paid in the transfer and use of the raw coal;If it is used for other purposes, it shall be regarded as the sale of raw coal, and the resource tax shall be calculated and paid.