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, adopted at the 12th Meeting of the Standing Committee of the Thirteenth National People's Congress of the People's Republic of China on August 26, 2019, is hereby promulgated and shall come into force as of 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 Meeting 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 the resource taxpayers, 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。 |
| Where a range of tax rates is prescribed in the Table of Taxable Items and Tax Rates, the specific applicable resources tax rates within the prescribed range shall be proposed by the people's governments of provinces, autonomous regions or municipalities directly under the Central Government based on overall consideration to the grade and exploitation conditions of the taxable resources, impacts on the ecology and environment, and other circumstances, and be decided by the standing committees of the people's congresses at the same level, and shall thereafter be filed with the Standing Committee of the National People's Congress and the State Council for the record. Where the taxable items specified in the Table of Taxable Items and Tax Rates are raw ores or ore dressing products, the specific applicable tax rates shall be individually determined. | | 《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 calculated and collected as prescribed in the Table of Taxable Items and Tax Rates on an ad valorem basis or on a volume basis. | | 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。 |
| Where resource taxes may be collected either on an ad valorem basis or on a volume basis, as prescribed in the Table of Taxable Items and Tax Rates, the specific method for calculation and collection shall be proposed by the people's governments of provinces, autonomous regions or municipalities directly under the Central Government and be decided by the standing committees of the people's congresses at the same level, and shall thereafter be filed with the Standing Committee of the National People's Congress and the State Council for the record. | | 《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 resource tax payable to be collected on an ad valorem basis shall be calculated by multiplying the amount of taxable resource products (hereinafter referred to as “taxable products”) sold by the specific applicable tax rate, and the resource tax payable to be collected on a volume 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 the taxpayer fails to do so or fails to accurately provide the amounts or volumes of taxable products sold under different taxable items, the higher tax rate shall be applied. | | 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 the taxpayer's own use, the taxpayer shall pay resource tax in accordance with the provisions of this Law. However, if the taxpayer exploits or produces taxable products for the taxpayer's own continuous production of taxable products, the taxpayer 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 either of the following circumstances: | | 第六条 有下列情形之一的，免征资源税： |
| (1) Crude oil and natural gas used for heating in exploiting crude oil or in transporting crude oil within the scope of oil fields; or | | （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) Coal gas/coalbed methane (CBM) extracted by a coal mining enterprise for production safety. | | （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) A 20% reduction shall be given to resource tax on crude oil or natural gas exploited from low-abundance oil or gas fields; | | （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) A 30% reduction shall be given to resource tax on high-sulfur natural gas, crude oil produced by tertiary oil recovery, crude oil or natural gas exploited from deepwater oil or gas fields;
．．．．．． | | （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；
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