The taxpayers of Resource Tax include all units and individuals engaged in the exploitation of mineral resources or production of salt prescribed in the Resource Tax Regulations within the territory "of the People' s Republic of China.

Table of Resource Tax Taxable Items

Taxable Items	Specific Provisions
	Range of coverage	Note
Crude Oil	Crude oil (natural)	Not include artificial petroleum
Natural gas	Natural gas mined exclusively or in conjunction with crude oil
Coal	Including raw coal and untaxed raw coal (self-mining raw coal) processing washed coal	Not include washed coal and other coal products processed with taxed raw coal
Metal	Include iron ore, metallic ore, copper ore, bauxite, lead and zinc ore, nickel ore, tin ore, tungsten, molybdenum and other metallic ore products raw ore or concentrate not listed	Where the applicable tax amount is not specified separately for other taxable minerals mined by taxpayers in the process of mining the main mineral products, resource tax shall be levied on the main mineral products or regarded as the main mineral products.
Other non-metallic ores	Include graphite, diatomite, kaolin, fluorite, limestone, pyrite, phosphate, potassium sulfate, well mineral salt, lake salt, salt extracted from underground brine, coal bed methane, sea salt, rare earth and other non-metallic products not listed

After the reform of resource taxes on July 1, 2016, resource tax mainly adopts tax rate and only a few items adopt quantity-based method., For cash transactions and difficult to control the clay, sand, in accordance with the principle of convenient collection, still practice or cubic meters 0.1 5 yuan per ton from quantity quota duty tax; Second, for other non-metallic mineral products not listed, the principle of AD valorem tax shall be mainly applied, and the principle of AD valorem tax shall be supplemented by volume tax. For some of the non-metallic mineral products, the AD valorem tax shall not exceed 30 yuan per ton or cubic meter.

The amount of Resource Tax payable is based on the quantity of the taxable products by applying the applicable tax amount per unit. The formula is:

Tax payable = Quantity of taxable products (VAT exclusive) x Applicable tax amount per unit

a. Crude oil used for heating or repairing wells in the course of exploiting crude oil may be exempt;

b. For taxpayers suffering huge losses due to such reasons as accidents or natural disasters in the course of exploiting or producing taxable products, tax reduction or exemption may be given by taking into consideration the seriousness of the situation;

c. The Resource Tax payable on iron ores and on the non-ferrous metal ores by independent mines may be reduced.