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State Council, PRC Tentative Regulations on Resource Tax (Revised)
国务院中华人民共和国资源税暂行条例 (修订)

Ad valorem method used for calculation of resource tax for crude oil and natural gas.

Issue: December 2011/January 2012

CLP Reference: 3200/11.09.30

Promulgated: 30 September 2011

Effective: 01 November 2011

Keywords (click to search): resource tax ad valorem specific tax mineral ores tax rate exploit

Promulgated: September 30 2011
Effective: November 1 2011

Main contents: According to the revision, the amount of resource tax payable shall be calculated by either the ad valorem method or the specific tax method in which case the sales...

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