State Taxation Administration, Announcement on Several Issues Concerning Administration of the Levy of Resource Tax

国家税务总局关于资源税征收管理若干问题的公告

November 06, 2020 | BY

Susan Mok

Calculation of resource tax on third party purchases is clarified

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Issued: August 28, 2020

Effective: September 1, 2020

 

Main contents: Where a taxpayer combines for sale raw ore purchased from a third party and raw ore it mined itself, or