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Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting the Resource Tax Rates for Rock Gold Ore and Other Items | | 财政部、国家税务总局关于调整岩金矿石等品目资源税税额标准的通知 |
| (No. 109 [2013] of the Ministry of Finance) | | （财税[2013]109号） |
| The public finance departments (bureaus) and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning; the state taxation bureaus of Tibet, Ningxia and Qinghai Province (Autonomous Region); and the Financial Bureau of Xinjiang Production and Construction Corps: | | 各省、自治区、直辖市、计划单列市财政厅（局）、地方税务局，西藏、宁夏、青海省（自治区）国家税务局，新疆生产建设兵团财务局： |
| In accordance with the Interim Regulation of the People's Republic of China on Resource Tax, you are hereby notified of the resource tax policies on rock gold ore, phosphorus iron ore and salt as follows: | | 根据《中华人民共和国资源税暂行条例》的有关规定，现就岩金矿石、磷铁矿、盐资源税有关政策通知如下： |
I. The applicable resource tax rates for rock gold ore shall be adjusted as: 10 yuan per ton for Grade I mines; 8 yuan per ton for Grade II mines; 7 yuan per ton for Grade III mines; 6 yuan per ton for Grade IV mines; 5 yuan per ton for Grade V mines; 4 yuan per ton for Grade VI mines; and 3 yuan per tone for Grade VII mines.
．．．．．． | | 一、岩金矿石资源税适用税额标准调整为：一等矿山每吨10元；二等矿山每吨8元；三等矿山每吨7元；四等矿山每吨6元；五等矿山每吨5元；六等矿山每吨4元；七等矿山每吨3元。
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