PRC Tentative Regulations on Resource Tax (Revised)
中华人民共和国资源税暂行条例 (修订)
The revised Regulations use ad valorem method for calculation of resource tax for crude oil and natural gas.
Issue: December 2011/January 2012
CLP Reference: 3200/11.09.30
PRC Reference: 国务院令第605号
Promulgated: 30 September 2011
Effective: 01 November 2011
Keywords (click to search):
resource tax
ad valorem
specific tax
mineral ores
tax rate
exploit
(Promulgated by the State Council on September 30 2011 and effective as of November 1 2011.)
（国务院于二零一一年九月三十日公布，自二零一一年十一月一日起施行。）
Order of the State Council No.605
Article 1: Entities and individuals that exploit the minerals specified herein or produce salt (Exploit or Produce Taxable Products) within the territory or territorial waters of the People’s Republic of China are payers of resource tax and, as such, shall pay resource tax in accordance herewith.
第一条 在中华人民共和国领域及管辖海域开采本条例规定的矿产品或者生产盐（以下称开采或者生产应税产品）的单位和个人，为资源税的纳税人，应当依照本条例缴纳资源税。
Article 2: The tax categories and tax rates for resource tax shall be handled in accordance with the Table of Tax Categories and Tax Rates for Resource Tax attached hereto and relevant provisions of the Ministry of Finance.
第二条 资源税的税目、税率，依照本条例所附《资源税税目税率表》及财政部的有关规定执行。
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