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.
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
Business tax is levied on transfer of natural resource use rights.
By
clpstaff
& clp articles