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| Provisional Regulation of the People's Republic of China on Resource Tax | | 中华人民共和国资源税暂行条例 |
(Promulgated by Order No. 139 of the State Council of the People's Republic of China on December 25, 1993, amended according to the Decision of the State Council on Amending the Provisional Regulation of the People's Republic of China on Resource Tax on September 30, 2011) | |
（1993年12月25日中华人民共和国国务院令第139号发布 根据2011年9月30日《国务院关于修改〈中华人民共和国资源税暂行条例〉的决定》修订） |
| | 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。 |
| Article 1 All entities and individual engaged in the exploitation of mineral products as prescribed in this Regulation or the production of salt within the territory of and the see area under the jurisdiction of the People's Republic of China (hereinafter referred to as “taxable products exploited or produced”) are taxpayers of resource tax, and shall pay resource tax under this Regulation. | |
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| | 第二条 资源税的税目、税率，依照本条例所附《资源税税目税率表》及财政部的有关规定执行。 |
| Article 2 The taxable items and tax rates of resource tax shall be governed by the Table of Taxable items and Tax Rates of Resource Tax attached to this Regulation as well as the relevant provision of the Ministry of Finance. | |
税目、税率的部分调整，由国务院决定。 |
Adjustment of some taxable items and tax rates shall be decided by the State Council. | |
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| | 第三条 纳税人具体适用的税率，在本条例所附《资源税税目税率表》规定的税率幅度内，根据纳税人所开采或者生产应税产品的资源品位、开采条件等情况，由财政部商国务院有关部门确定；财政部未列举名称且未确定具体适用税率的其他非金属矿原矿和有色金属矿原矿，由省、自治区、直辖市人民政府根据实际情况确定，报财政部和国家税务总局备案。 |
| Article 3 The specific tax rate applicable to a taxpayer shall be determined, within the range prescribed in the Table of Taxable Items and Tax Rates of Resource Tax attached to this Regulation, by the Ministry of Finance in consultation with the relevant department of the State Council according to the grade, exploitation and other conditions of the taxable products exploited or produced by the taxpayer. For the non-metal green ores and non-ferrous metal green ores unlisted by the Ministry of Finance with tax rates not having been determined, the specific tax rate shall be determined by the people's government of a province, autonomous region or municipality directly under the Central Government in light of actual circumstances, and a report on the rate shall be filed with the Ministry of Finance and the State Administration of Taxation. | |
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| | 第四条 资源税的应纳税额，按照从价定率或者从量定额的办法，分别以应税产品的销售额乘以纳税人具体适用的比例税率或者以应税产品的销售数量乘以纳税人具体适用的定额税率计算。 |
| Article 4 The tax amount payable of resource tax shall be calculated in the ad valorem tax method or the specific tax method, that is, multiplying the sales amount of taxable products by the proportional tax rate applicable to a taxpayer or multiplying the sales quantity of taxable products by the fixed rate applicable to a taxpayer. | |
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| | 第五条 纳税人开采或者生产不同税目应税产品的，应当分别核算不同税目应税产品的销售额或者销售数量；未分别核算或者不能准确提供不同税目应税产品的销售额或者销售数量的，从高适用税率。 |
Article 5 For a taxpayer exploiting or producing taxable products under different tax items, the sales amounts or quantities of taxable products under different tax items shall be calculated separately. If the taxpayer fails to calculate separately or cannot accurately provide the sales amounts or quantities of taxable products under different tax items, a higher tax rate shall apply.
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