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.

By clpstaff | clp articles |

(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

国务院令第605号

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。

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