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| Announcement of the State Administration of Taxation | | 国家税务总局公告 |
(No. 63 [2011]) | |
（【2011】第63号） |
Announcement of the State Administration of Taxation on Issuing the Amended Provisions on Several Issues Concerning Resource Tax | |
国家税务总局关于发布修订后的《资源税若干问题的规定》的公告 |
In accordance with the amended Interim Regulation on Resource Tax and the detailed rules for its implementation, the amended Provisions on Several Issues Concerning Resource Tax are hereby issued and shall come into force on November 1, 2011. | |
根据已经修订的资源税暂行条例及其实施细则，现将修订后的《资源税若干问题的规定》予以发布，自2011年11月1日起施行。特此公告。 |
November 28, 2011 | |
二○一一年十一月二十八日 |
Provisions on Several Issues Concerning Resource Tax | |
资源税若干问题的规定 |
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| 1. Determination of sales amount under some special circumstances | | 一、一些特殊情况销售额的确定 |
If a taxpayer exploits taxable products and enables any of its associated entities to sell them, resource tax shall be collected according to the sales amount of the associated entities. | |
纳税人开采应税产品由其关联单位对外销售的，按其关联单位的销售额征收资源税。 |
If a taxpayer sells taxable products and uses such products for any self-use purpose other than the continued production of taxable products, the part of self-used taxable products shall be subject to resource tax according to the sales amount calculated at the average price of taxable products sold by the taxpayer. | |
纳税人既有对外销售应税产品，又有将应税产品自用于除连续生产应税产品以外的其他方面的，则自用的这部分应税产品，按纳税人对外销售应税产品的平均价格计算销售额征收资源税。 |
If a taxpayer directly exports the taxable products it extracts, resource tax shall be collected according to the sales amount calculated at the FOB price of the products (without VAT). | |
纳税人将其开采的应税产品直接出口的，按其离岸价格（不含增值税）计算销售额征收资源税。 |
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| 2. Taxable amount of products self-produced for self use | | 二、自产自用产品的课税数量 |
For the resource tax on taxable products self-produced for self use by a taxpayer, if the taxable amount is converted according to a conversion ratio due to inability to accurately provide the amount of the products transferred for use, the specific provisions are as follows: | |
资源税纳税人自产自用应税产品，因无法准确提供移送使用量而采取折算比换算课税数量办法的，具体规定如下： |
For coal, if the amount of raw coal transferred for use before continuous processing cannot be accurately calculated, the amount of raw coal converted from the actual sales amount and the self-use amount of the processed products shall, according to the comprehensive recycling ratio of the processed products, be regarded as the taxable amount. | |
煤炭，对于连续加工前无法正确计算原煤移送使用量的，可按加工产品的综合回收率，将加工产品实际销量和自用量折算成的原煤数量作为课税数量。 |
For the raw ores of metal and non-metal mineral products, if the amount of raw ores transferred for use by a taxpayer cannot be accurately calculated, the amount of raw ores derived by converting the concentrate according to a concentration ratio shall be regarded as the taxable amount. | |
金属和非金属矿产品原矿，因无法准确掌握纳税人移送使用原矿数量的，可将其精矿按选矿比折算成的原矿数量作为课税数量。 |
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| 3. Scope of taxation for products self-produced for self use | | 三、自产自用产品的征税范围 |
Products self-produced for self use which are deemed as sold products and are subject to resource tax as mentioned in the Resource Tax Regulation and the detailed rules for its implementation shall include products for non-production projects and products for producing non-taxable products. | |
资源税条例及其实施细则中所说的应当征收资源税的视同销售的自产自用产品，包括用于非生产项目和生产非应税产品两部分。 |
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| 4. Standards for the amount of tax (tax rate) applied by resource tax withholding agents are prescribed as follows: | | 四、资源税扣缴义务人适用的税额（率）标准规定如下： |
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| (1) For the taxable products that are purchased by entities such as independent mines and associated enterprises and that have not been subject to resource tax, resource tax shall be withheld on the basis of the standards for the amount of tax (tax rate) and the purchased quantity (amount) of taxable products of such entities. | | （一）独立矿山、联合企业收购未税资源税应税产品的单位，按照本单位应税产品税额（率）标准，依据收购的数量（金额）代扣代缴资源税。 |
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| (2) For the taxable products that are purchased by other entities and that have not been subject to resource tax, resource tax shall be withheld on the basis of the standards for the amount of tax (tax rate) for taxable products as verified by the competent tax authority and the purchased quantity (amount) of taxable products. | | （二）其他收购单位收购的未税资源税应税产品，按主管税务机关核定的应税产品税额（率）标准，依据收购的数量（金额）代扣代缴资源税。 |
The purchased quantity (amount) shall be determined by reference to the provisions on taxable amount (sales amount). | |
收购数量（金额）的确定比照课税数量（销售额）的规定执行。 |
The time when the obligation of a withholding agent to pay resource tax arises shall be the day when the sales payment is received in full or when a voucher for sales payment is issued for the first time. | |
扣缴义务人代扣代缴资源税的纳税义务发生时间为支付首笔货款或首次开具支付货款凭据的当天。 |
Apart from the aforesaid amendments, the withholding of resource tax shall be governed by the Administrative Measures of the People's Republic of China for the Withholding of Resource Tax issued by the State Administration of Taxation in 1998.
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除以上修改外，资源税的代扣代缴仍按总局1998年下发的《中华人民共和国资源税代扣代缴管理办法》执行。
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