| Announcement of the State Administration of Taxation and the National Energy Administration | | 国家税务总局、国家能源局公告 |
| (No. 21 [2015]) | | （2015年第21号） |
| Announcement on Several Issues concerning the Implementation of the Preferential Policies for Coal Resource Tax | | 关于落实煤炭资源税优惠政策若干事项的公告 |
| In order to implement the preferential policies for coal resource tax as prescribed in the Notice of the Ministry of Finance and the State Administration of Taxation on the Implementation of the Reform of Coal Resource Tax (No. 72 [2014], Ministry of Finance), the relevant issues are hereby announced as follows: | | 为落实《财政部 国家税务总局关于实施煤炭资源税改革的通知》（财税〔2014〕72号）规定的煤炭资源税优惠政策，现将有关事项公告如下： |
| I. The tax reduction items concerning resource tax on coal produced from coal mines at the stage of exhaustion and coal produced by using the cut and fill mining method shall be subject to the administration system for recordation at the competent tax authorities at the places of tax payment. | | 一、衰竭期煤矿开采的煤炭和充填开采置换出来的煤炭资源税减税项目，实行纳税所在地主管税务机关备案管理制度。 |
| II. “A coal mine at the stage of exhaustion” means a coal mine whose remaining recoverable reserves drop to 20% or lower of the recoverable reserves under original design, or whose remaining service life is shorter than five years, based on a single coal mine subordinate to a coal enterprise as the unit. Where the recoverable reserves under original design are not available, the stage of exhaustion shall be the remaining service life. The remaining service life shall be calculated and determined on the basis of the remaining recoverable reserves, the production capacity in the last approval or ratification and the reserve factor of mine reserves. | | 二、衰竭期煤矿是指剩余可采储量下降到原设计可采储量的20%（含）以下，或者剩余服务年限不超过5年的煤矿，以煤炭企业下属的单个煤矿为单位确定。无法查找原设计可采储量的，衰竭期以剩余服务年限为准。剩余服务年限由剩余可采储量、最近一次核准或核定的生产能力、储量备用系数计算确定。 |
III. When declaring for tax reduction items concerning coal mines at the stage of exhaustion for the first time, a taxpayer shall submit a list of coal mines thatmeet the conditions for tax reductionand the relevant materials issued by the coal industry administrative department to the competent tax authorities for recordation. The coal industry administrative departments shall, after officially accepting the declaration materials submitted by the taxpayers, issue a list of coal mines thatmeet the conditions for tax reductionand the relevant materials to the taxpayer within 20 working days if it is entitled to the preferential policies. The relevant materials shall include the remaining recoverable reserves, the proportion of remaining recoverable reserves to the recoverable reserves under original design, remaining service life, the time when the stage of exhaustion starts, etc.
．．．．．． | | 三、纳税人在初次申报衰竭期煤矿减税项目时，应将煤炭行业管理部门出具的符合减税条件的煤矿名单及有关资料向主管税务机关备案。煤炭行业管理部门在正式受理纳税人的申报材料后，对符合优惠政策的纳税人，20个工作日内出具符合减税条件的煤矿名单及有关资料。有关资料包括剩余可采储量、剩余可采储量占原设计可采储量的比例、剩余服务年限以及进入衰竭期的起始时间等内容。
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