In order to standardize the collection and management of resource tax, in accordance with the resource tax law of the people's Republic of China, the tax collection and management law of the people's Republic of China and its implementation rules, the announcement of the Ministry of Finance and the State Administration of Taxation on the implementation caliber of resource tax related issues (No. 34 of 2020) and other relevant policies and regulations, the relevant matters are hereby announced as follows:

1、 If the taxpayer sells raw ore by mixing purchased raw ore with self mined raw ore, or sells mineral processing products by mixing purchased mineral processing products with self-produced mineral processing products, the purchase amount or quantity of purchased raw ore or mineral processing products that have been separately accounted for shall be directly deducted when calculating the sales amount or sales quantity of taxable products.

If the taxpayer sells the ore dressing products by the mixed washing and processing of purchased raw ore and self mined raw ore, the following deduction shall be made when calculating the sales volume or sales quantity of taxable products:

Purchase amount (quantity) of purchased taxable products allowed to be deducted = purchase amount (quantity) of purchased raw ore × (applicable tax rate of raw ore in this region △ applicable tax rate of mineral processing products in this region) If the deduction cannot be calculated according to the above method, the deduction shall be made according to other reasonable methods determined by the competent tax authority.

2、 When reporting the resource tax, the taxpayer shall fill in the resource tax return (attached).

3、 Taxpayers shall enjoy the preferential policy of resource tax by means of "self identification, declaration and enjoyment, and retention of relevant materials for future reference", unless otherwise specified. The taxpayer shall bear the legal responsibility for the authenticity and legality of the materials retained in the preferential items of resource tax.

4、 This announcement shall come into force on September 1, 2020. The announcement of the State Administration of Taxation on the promulgation of the revised provisions on certain issues of resource tax (No. 63 in 2011), the announcement of the State Administration of Taxation on the promulgation of the resource tax return for Sino foreign cooperation and offshore self operated oil and gas fields (No. 3 in 2012), and the announcement of the State Administration of Taxation and the State Energy Administration on the implementation of preferential policies on coal resource tax Notice of the State Administration of Taxation (No. 21 in 2015, No. 31 in 2018), notice of the State Administration of Taxation on Issuing the revised resource tax return (No. 38 in 2016), notice of the State Administration of Taxation and the Ministry of natural resources on implementing the preferential policies for resource tax reform (No. 2 in 2017, No. 31 in 2018) The resource tax returns issued by the State Administration of Taxation (No. 13, 2018) and the State Administration of Taxation (No. 5, 2019) will be abolished at the same time.

(edited by China Powder Net / random)