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Resource Tax Law of the People's Republic of China [Not Yet Effective]
中华人民共和国资源税法 [尚未生效]
【法宝引证码】

Order of the President of the People's Republic of China 

中华人民共和国主席令

(No. 33) (第三十三号)

The Resource Tax Law of the People's Republic of China, as adopted at the 12th Session of the Standing Committee of the Thirteenth National People's Congress of the People's Republic of China on August 26, 2019, is hereby issued, and shall come into force on September 1, 2020. 《中华人民共和国资源税法》已由中华人民共和国第十三届全国人民代表大会常务委员会第十二次会议于2019年8月26日通过,现予公布,自2020年9月1日起施行。
Xi Jinping, President of the People's Republic of China 中华人民共和国主席 习近平
August 26, 2019 2019年8月26日
Resource Tax Law of the People's Republic of China 中华人民共和国资源税法
(Adopted at the 12th Session of the Standing Committee of the Thirteenth National People's Congress on August 26, 2019) (2019年8月26日第十三届全国人民代表大会常务委员会第十二次会议通过)
Article 1 The entities and individuals that develop taxable resources within the territory of the People's Republic of China and other sea areas under the jurisdiction of the People's Republic of China are taxpayers of resource tax, and shall pay resource tax in accordance with the provisions of this Law.   第一条 在中华人民共和国领域和中华人民共和国管辖的其他海域开发应税资源的单位和个人,为资源税的纳税人,应当依照本法规定缴纳资源税。
The specific scope of taxable resources shall be determined by the Table of Taxable Items and Tax Rates of Resource Tax (hereinafter referred to as the “Table of Taxable Items and Tax Rates”) attached to this Law. 应税资源的具体范围,由本法所附《资源税税目税率表》(以下称《税目税率表》)确定。
Article 2 The taxable items and tax rates of resource tax shall be governed by the Table of Taxable Items and Tax Rates.   第二条 资源税的税目、税率,依照《税目税率表》执行。
The specific applicable tax rates of taxable resources subject to the range of tax rates as prescribed in the Table of Taxable Items and Tax Rates shall be proposed by the people's government of a province, autonomous region or municipality directly under the Central Government within the range of tax rates provided in the Table of Taxable Items and Tax Rates by giving an overall consideration to the grade and exploitation conditions of the taxable resources, their impacts on the ecology and environment, and other circumstances, be reported to the standing committee of the people's congress at the same level for determination, and be filed with the Standing Committee of the National People's Congress and the State Council. Where the objects of taxation specified in the Table of Taxable Items and Tax Rates are raw ores or ore dressing products, the specific applicable tax rates shall be determined respectively. 《税目税率表》中规定实行幅度税率的,其具体适用税率由省、自治区、直辖市人民政府统筹考虑该应税资源的品位、开采条件以及对生态环境的影响等情况,在《税目税率表》规定的税率幅度内提出,报同级人民代表大会常务委员会决定,并报全国人民代表大会常务委员会和国务院备案。《税目税率表》中规定征税对象为原矿或者选矿的,应当分别确定具体适用税率。
Article 3 Resource tax shall be collected on an ad valorem basis or on a specific basis based on the Table of Taxable Items and Tax Rates.   第三条 资源税按照《税目税率表》实行从价计征或者从量计征。
For taxable resources that may be subject to collection either on an ad valorem basis or on a specific basis as prescribed in the Table of Taxable Items and Tax Rates, the people's government of a province, autonomous region or municipality directly under the Central Government shall propose the specific method for calculation and collection, submit it to the standing committee of the people's congress at the same level for determination, and file it with the Standing Committee of the National People's Congress and the State Council. 《税目税率表》中规定可以选择实行从价计征或者从量计征的,具体计征方式由省、自治区、直辖市人民政府提出,报同级人民代表大会常务委员会决定,并报全国人民代表大会常务委员会和国务院备案。
The tax payable on the taxable resources that are subject to collection on an ad valorem basis shall be calculated by multiplying the sales amount of taxable resource products (hereinafter referred to as “taxable products”) by the specific applicable tax rate, and the tax payable on the taxable resources subject to collection on a specific basis shall be calculated by multiplying the sales volume of taxable products by the specific applicable tax rate. 实行从价计征的,应纳税额按照应税资源产品(以下称应税产品)的销售额乘以具体适用税率计算。实行从量计征的,应纳税额按照应税产品的销售数量乘以具体适用税率计算。
The taxable products that are mineral products shall include raw ores and ore dressing products. 应税产品为矿产品的,包括原矿和选矿产品。
Article 4 Where a taxpayer exploits or produces taxable products under different taxable items, the sales amounts or sales volumes of taxable products under different taxable items shall be calculated separately. If it fails to do so or fails to accurately provide the sales amounts or sales volumes of taxable products under different taxable items, the higher tax rate shall apply.   第四条 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 Where a taxpayer exploits or produces taxable products for its or his own use, it or he shall pay resource tax in accordance with the provisions of this Law. However, if it or he exploits or produces taxable products for its or his continuous production of taxable products, it or he is not required to pay resource tax.   第五条 纳税人开采或者生产应税产品自用的,应当依照本法规定缴纳资源税;但是,自用于连续生产应税产品的,不缴纳资源税。
Article 6 No resource tax shall be imposed under any of the following circumstances:   第六条 有下列情形之一的,免征资源税:
(1) The crude oil and natural gas used for heating in the process of exploiting crude oil and transporting crude oil within the scope of oil fields shall be exempt from resource tax. (一)开采原油以及在油田范围内运输原油过程中用于加热的原油、天然气;
(2) The coal (coal-bed) gas extracted by a coal mining enterprise for work safety shall be exempt from resource tax. (二)煤炭开采企业因安全生产需要抽采的煤成(层)气。
Resource tax shall be reduced under any of the following circumstances: 有下列情形之一的,减征资源税:
(1) The crude oil and natural gas exploited from low-abundance oil and gas fields shall enjoy a reduction of 20% of resource tax. (一)从低丰度油气田开采的原油、天然气,减征百分之二十资源税;
(2) High-sulfur natural gas, tertiary oil recovery and the crude oil and natural gas exploited from deepwater oil and gas fields shall enjoy a reduction of 30% of resource tax. (二)高含硫天然气、三次采油和从深水油气田开采的原油、天然气,减征百分之三十资源税;
(3) Heavy oil and high pour-point oil shall enjoy a reduction of 40% of resource tax. (三)稠油、高凝油减征百分之四十资源税;
(4) Mineral products exploited from mines at the stage of exhaustion shall enjoy a reduction of 30% of resource tax. (四)从衰竭期矿山开采的矿产品,减征百分之三十资源税。
The State Council may, according to the needs of national economic and social development, provide for exemption or reduction of resource tax with respect to circumstances conducive to promoting the economical and intensive use of resources and protecting environment, among others, and file them with the Standing Committee of the National People's Congress.
......
 根据国民经济和社会发展需要,国务院对有利于促进资源节约集约利用、保护环境等情形可以规定免征或者减征资源税,报全国人民代表大会常务委员会备案。
......

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