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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。
Article 7 Under any of the following circumstances, a province, autonomous region or municipality directly under the Central Government may decide to remit or reduce resource tax:   第七条 有下列情形之一的,省、自治区、直辖市可以决定免征或者减征资源税:
(1) Taxpayers suffer heavy losses in the process of exploiting or producing taxable products for reasons such as accidents or natural disasters. (一)纳税人开采或者生产应税产品过程中,因意外事故或者自然灾害等原因遭受重大损失;
(2) Taxpayers mine paragenic and associated minerals, low-grade ores, or tailings. (二)纳税人开采共伴生矿、低品位矿、尾矿。
The specific measures for resource tax exemption or reduction as prescribed in the preceding paragraph shall be proposed by the people's government of a province, autonomous region or municipality directly under the Central Government, 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. 前款规定的免征或者减征资源税的具体办法,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。
Article 8 The sales amounts or sales volumes of taxpayers' tax exemption or reduction items shall be calculated separately. If the sales amount or sales volume is not calculated separately or cannot be provided in an accurate manner, tax reduction or exemption shall not be granted.   第八条 纳税人的免税、减税项目,应当单独核算销售额或者销售数量;未单独核算或者不能准确提供销售额或者销售数量的,不予免税或者减税。
Article 9 The collection of resource tax shall be administered by tax authorities in accordance with this Law and the Law of the People's Republic of China on the Administration of Tax Collection来自北大法宝.   第九条 资源税由税务机关依照本法和《中华人民共和国税收征收管理法》的规定征收管理。
Tax authorities and natural resources and other relevant departments shall establish work coordination mechanisms to strengthen the administration of resource tax collection. 税务机关与自然资源等相关部门应当建立工作配合机制,加强资源税征收管理。
Article 10 Where a taxpayer sells taxable products, the tax obligation arises on the date when the sales payment is received or a voucher for demanding sales payment is obtained. For taxable products for own use, the tax obligation arises on the date when they are transferred.   第十条 纳税人销售应税产品,纳税义务发生时间为收讫销售款或者取得索取销售款凭据的当日;自用应税产品的,纳税义务发生时间为移送应税产品的当日。
Article 11 A taxpayer shall declare and pay resource tax to the tax authority at the place of exploitation or production of taxable products. 北大法宝,版权所有  第十一条 纳税人应当向应税产品开采地或者生产地的税务机关申报缴纳资源税。
Article 12 Resource tax shall be declared and paid on a monthly or quarterly basis. If tax cannot be calculated and paid on a fixed term, declaration and payment may be made on a transaction-by-transaction basis.   第十二条 资源税按月或者按季申报缴纳;不能按固定期限计算缴纳的,可以按次申报缴纳。
A taxpayer that makes tax declaration and payment on a monthly or quarterly basis shall, within 15 days from the end of each month or quarter, declare and pay the tax to the tax authority. A taxpayer that makes tax declaration and payment on a transaction-by-transaction basis shall, within 15 days from the date when the tax obligation arises, declare and pay the tax to the tax authority. 纳税人按月或者按季申报缴纳的,应当自月度或者季度终了之日起十五日内,向税务机关办理纳税申报并缴纳税款;按次申报缴纳的,应当自纳税义务发生之日起十五日内,向税务机关办理纳税申报并缴纳税款。
Article 13 Any taxpayer, or tax authority or any of its staff member that violates the provisions of this Law shall be held legally liable in accordance with the provisions of the Law of the People's Republic of China on the Administration of Tax Collection and other applicable laws and regulations.   第十三条 纳税人、税务机关及其工作人员违反本法规定的,依照《中华人民共和国税收征收管理法》和有关法律法规的规定追究法律责任。
Article 14 The State Council shall, according to the needs of national economic and social development, and under the principles of this Law, collect water resource tax from the entities and individuals that withdraw and consume surface water or underground water on a pilot basis. Whoever is subject to water resource tax shall cease to pay water resource fee.   第十四条 国务院根据国民经济和社会发展需要,依照本法的原则,对取用地表水或者地下水的单位和个人试点征收水资源税。征收水资源税的,停止征收水资源费。
Differential tax rates may apply on the basis of the status of water resources, types of water withdrawn and consumed, and economic development and other circumstances. 水资源税根据当地水资源状况、取用水类型和经济发展等情况实行差别税率。
The measures for implementing the pilot program concerning water resource tax shall be provided for by the State Council and be filed with the Standing Committee of the National People's Congress. 水资源税试点实施办法由国务院规定,报全国人民代表大会常务委员会备案。
The State Council shall, within five years from the date when this Law comes into force, report the implementation of the pilot program concerning water resource tax to the Standing Committee of the National People's Congress, and propose amendments to the law in a timely manner. 国务院自本法施行之日起五年内,就征收水资源税试点情况向全国人民代表大会常务委员会报告,并及时提出修改法律的建议。
Article 15 The enterprises engaging in Chinese-foreign cooperative exploitation of onshore or offshore petroleum resources shall pay resource tax in accordance with the law.   第十五条 中外合作开采陆上、海上石油资源的企业依法缴纳资源税。
An enterprise that has entered into a contract on Chinese-foreign cooperative exploitation of onshore or offshore petroleum resources pursuant to law before November 1, 2011 shall, within the period of validity of the contract, continue to pay mineral royalties in accordance with relevant provisions issued by the state, and is not required to pay resource tax; and shall pay resource tax in accordance with the law after the contract expires. 2011年11月1日前已依法订立中外合作开采陆上、海上石油资源合同的,在该合同有效期内,继续依照国家有关规定缴纳矿区使用费,不缴纳资源税;合同期满后,依法缴纳资源税。
Article 16 For the purposes of this Law, the following terms shall have the following meanings:   第十六条 本法下列用语的含义是:
(1) “Low-abundance oil and gas fields” include onshore low-abundance oil fields, onshore low-abundance gas fields, offshore low-abundance oil fields, and offshore low-abundance gas fields. “Onshore low-abundance oil field” means an oil field of which the abundance of recoverable crude oil reserves per square kilometer is less than 250,000 cubic meters; “onshore low-abundance gas field” means a gas field of which the abundance of recoverable natural gas reserves per square kilometer is less than 250 million cubic meters; “offshore low-abundance oil field” means an oil field of which the abundance of recoverable crude oil reserves per square kilometer is less than 600,000 cubic meters; and “offshore low-abundance gas field” means a gas field of which the abundance of recoverable natural gas reserves per square kilometer is less than 600 million cubic meters. (一)低丰度油气田,包括陆上低丰度油田、陆上低丰度气田、海上低丰度油田、海上低丰度气田。陆上低丰度油田是指每平方公里原油可开采储量丰度低于二十五万立方米的油田;陆上低丰度气田是指每平方公里天然气可开采储量丰度低于二亿五千万立方米的气田;海上低丰度油田是指每平方公里原油可开采储量丰度低于六十万立方米的油田;海上低丰度气田是指每平方公里天然气可开采储量丰度低于六亿立方米的气田。
(2) “High-sulfur natural gas” means the natural gas whose hydrogen sulfide content is more than 30 grams per cubic meter. (二)高含硫天然气,是指硫化氢含量在每立方米三十克以上的天然气。
(3) “Tertiary oil recovery” means the oil recovery continuously conducted by polymer flooding, complex flooding, foam flooding, alternating gas and water flooding, carbon dioxide flooding, and microbial flooding, among others, after the secondary oil recovery. (三)三次采油,是指二次采油后继续以聚合物驱、复合驱、泡沫驱、气水交替驱、二氧化碳驱、微生物驱等方式进行采油。
(4) “Deepwater oil and gas fields” means the oil and gas fields with a water depth of more than 300 meters. (四)深水油气田,是指水深超过三百米的油气田。
(5) “Heavy oil” means the crude oil of which the viscosity of formation oil is greater than or equal to 50 mPa per second or the crude oil density is greater than or equal to 0.92 grams per cubic centimeter. (五)稠油,是指地层原油粘度大于或等于每秒五十毫帕或原油密度大于或等于每立方厘米零点九二克的原油。
(6) “High pour-point oil” means the crude oil whose freezing point is greater than 40 °C. (六)高凝油,是指凝固点高于四十摄氏度的原油。
(7) “Mines at the stage of exhaustion” means mines with a designed service life of more than 15 years, whose remaining recoverable reserves have dropped to less than 20% of the originally designed recoverable reserves or whose remaining service life is not more than five years. A mine at the stage of exhaustion shall be determined on the basis of a single mine subordinate to a mining enterprise. (七)衰竭期矿山,是指设计开采年限超过十五年,且剩余可开采储量下降到原设计可开采储量的百分之二十以下或者剩余开采年限不超过五年的矿山。衰竭期矿山以开采企业下属的单个矿山为单位确定。
Article 17 This Law shall come into force on September 1, 2020, upon which the Interim Regulation of the People's Republic of China on Resource Tax issued by the State Council on December 25, 1993, shall be repealed.   第十七条 本法自2020年9月1日起施行。1993年12月25日国务院发布的《中华人民共和国资源税暂行条例》同时废止。
Annex: (Omitted) 附:
 
 
 
     
     
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