Q:
|
Who are the taxpayers of resource tax?
|
|
A:
|
The taxpayers of Resource Tax are all units and individuals that develop taxable resources in the territory of the People's Republic of China and other sea areas under the jurisdiction of the People's Republic of China.
|
Q:
|
Where should taxpayers declare and pay resource tax?
|
A:
|
The taxpayer should declare and pay the resource tax to the taxation authorities where the taxable products are mined or produced.
|
Q:
|
When does the tax liability of resource tax occur?
|
A:
|
The resource tax is declared and paid on a monthly or quarterly basis. If the tax amount cannot be assessed in regular period, it can be assessed on a transaction-by-transaction basis.
Taxpayers that adopt monthly or quarterly as an assessable period shall declare and pay tax within 15 days from the end of the month or quarter.
The taxpayers that adopt transaction-by-transaction basis shall declare and pay the tax within 15 days from the date when the tax obligations arise.
|
Q:
|
What is the specific scope of taxable resources?
|
A:
|
The scope includes Non-metallic minerals, Energy Minerals, Metal minerals Water and gas minerals and salt.
|
Q:
|
Do taxpayers need to pay resource tax for products produced and used by themselves?
|
A:
|
Taxpayers who exploit or produce taxable products for self-use shall pay resource tax in accordance with the Resource Tax Law. However, the enterprise who exploit or produce taxable products for self-use in the continuous production of taxable products are not subject to resource tax.
|
Q:
|
What are the tax items and tax rates for resource tax?
|
A:
|
There are 164 resource tax items, covering all discovered minerals and salt. The resource tax rate adopts two types of tax rates, including fixed tax rate and range tax rate.
|
Q:
|
How to calculate resource tax?
|
A:
|
Resource tax is levied based on price or quantity. If levied based on price, the tax payable is equal to the sales amount of taxable resource products multiplied by the specific applicable tax rate. If levied based on quantity, the tax payable is equal to the sales volume of taxable products multiplied by the specific applicable tax rate.
|
よくあるご質問
