| Announcement of the State Taxation Administration on Several Issues Concerning the Administration of Resource Tax Collection | | 国家税务总局关于资源税征收管理若干问题的公告 |
| (Announcement No. 14 [2020] of the State Taxation Administration) | | （国家税务总局公告2020年第14号） |
| For the purpose of regulating the administration of resource tax collection, in accordance with the Resource Tax Law of the People's Republic of China, the Law of the People's Republic of China on the Administration of Tax Collection and the Detailed Rules for Implementation thereof, the Announcement of the Ministry of Finance and the State Taxation Administration on the Implementation Criteria for Relevant Issues Concerning Resource Tax (No. 34 [2020] and other relevant provisions, the relevant matters are hereby announced as follows: | | 为规范资源税征收管理，根据《中华人民共和国资源税法》《中华人民共和国税收征收管理法》及其实施细则、《财政部 税务总局关于资源税有关问题执行口径的公告》（2020年第34号）等相关规定，现就有关事项公告如下： |
| I. Where a taxpayer sells crude ores which are a mixture of purchased crude ores and self-exploited crude ores, or sells ore dressing products which are a mixture of purchased ore dressing products and self-produced ore dressing products, it or he shall directly deduct the purchase amount or purchase quantity of purchased crude ores or purchased ore dressing products when calculating the sales amount or sales quantity of taxable products. | | 一、纳税人以外购原矿与自采原矿混合为原矿销售，或者以外购选矿产品与自产选矿产品混合为选矿产品销售的，在计算应税产品销售额或者销售数量时，直接扣减外购原矿或者外购选矿产品的购进金额或者购进数量。 |
| Where a taxpayer sells the ore dressing products which are formed by washing and processing the mixture of purchased crude ores and self-exploited crude ores, it or he shall make deduction in the following method when calculating the sales amount or sales quantity of taxable products: | | 纳税人以外购原矿与自采原矿混合洗选加工为选矿产品销售的，在计算应税产品销售额或者销售数量时，按照下列方法进行扣减： |
| Amount (quantity) of the purchased taxable products that is deductible = purchase amount (quantity) of the purchased crude ores × (applicable tax rate for crude ores in this region ÷ applicable tax rate for ore dressing products in this region) | | 准予扣减的外购应税产品购进金额（数量）＝外购原矿购进金额（数量）×（本地区原矿适用税率÷本地区选矿产品适用税率） |
| Where the deducted amount (quantity) cannot be calculated in the aforementioned method, the deduction shall be made in any other reasonable method determined by the tax authority having jurisdiction. | | 不能按照上述方法计算扣减的，按照主管税务机关确定的其他合理方法进行扣减。 |
II. When filing a resource tax return, a taxpayer shall fill out a Resource Tax Return (see the Annex).
．．．．．． | | 二、纳税人申报资源税时，应当填报《资源税纳税申报表》（见附件）。
．．．．．． |
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