Ministry of Finance and State Administration of Taxation, Circular on the Policy for Business Tax on Transfers of Natural Resource Use Rights

财政部、国家税务总局关于转让自然资源使用权营业税政策的通知

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Business tax is levied on transfer of natural resource use rights.

Applicability: The term “transfer of natural resource use rights” means the act whereby the rights holder transfers the rights to explore for, extract and use natural resources.

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