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| Order of the Ministry of Finance | | 财政部令 |
(No. 66) | |
（第66号） |
The Detailed Rules for the Implementation of the Provisional Regulation of the People's Republic of China on Resource Tax, as revised and adopted at the ministerial meeting of the Ministry of Finance and the executive meeting of the State Administration of Taxation, are hereby issued, and shall come into force on November 1, 2011. | |
《中华人民共和国资源税暂行条例实施细则》已经财政部部务会议和国家税务总局局务会议修订通过，现予公布，自2011年11月1日起施行。 |
October 28, 2011 | |
二○一一年十月二十八日 |
Detailed Rules for the Implementation of the Provisional Regulation of the People's Republic of China on Resource Tax | |
中华人民共和国资源税暂行条例实施细则 |
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| Article 1 These Detailed Rules are made pursuant to the Provisional Regulation of the People's Republic of China on Resource Tax (hereinafter referred to as the “Regulation”). | | 第一条 根据《中华人民共和国资源税暂行条例》（以下简称条例），制定本细则。 |
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| Article 2 The incidence of taxation of some tax items listed in the Table of Taxable Items and Tax Rates of Resource Tax as attached to the Regulation shall be as follows: | | 第二条 条例所附《资源税税目税率表》中所列部分税目的征税范围限定如下： |
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| 1. Crude oil refers to exploited natural crude oil, not including artificial oil. | | （一）原油，是指开采的天然原油，不包括人造石油。 |
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| 2. Natural gas refers to natural gas exploited separately or together with crude oil. | | （二）天然气，是指专门开采或者与原油同时开采的天然气。 |
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| 3. Coal refers to raw coal, not including washed coal, dressed coal and other coal products. | | （三）煤炭，是指原煤，不包括洗煤、选煤及其他煤炭制品。 |
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| 4. Other non-metal green ores refer to non-metal green ores other than the above products and well and rock salt. | | （四）其他非金属矿原矿，是指上列产品和井矿盐以外的非金属矿原矿。 |
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| 5. Solid salt refers to crude sea salt, crude lake salt, and well and rock salt. | | （五）固体盐，是指海盐原盐、湖盐原盐和井矿盐。 |
Liquid salt refers to brine. | |
液体盐，是指卤水。 |
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| Article 3 The “entities” as mentioned in Article 1 of the Regulation include enterprises, administrative entities, public institutions, military institutions, social organizations and other entities. | | 第三条 条例第一条所称单位，是指企业、行政单位、事业单位、军事单位、社会团体及其他单位。 |
The “individuals” as mentioned in Article 1 of the Regulation include individual industrial and commercial households and other individuals. | |
条例第一条所称个人，是指个体工商户和其他个人。 |
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| Article 4 The specific rate of resource tax applicable to taxable products shall be governed by the List of Taxable Items and Tax Rates of Resource Tax as attached to these Detailed Rules. | | 第四条 资源税应税产品的具体适用税率，按本细则所附的《资源税税目税率明细表》执行。 |
Grading of mineral products shall be governed by the Grades of Several Major Mineral Resources as attached to these Detailed Rules. | |
矿产品等级的划分，按本细则所附《几个主要品种的矿山资源等级表》执行。 |
For taxable products subject to grading of resources, the tax rate applicable to a taxpayer not listed in the Grades of Several Major Mineral Resources shall be determined, within a floating range of 30%, by the people's government of a province, autonomous region or municipality directly under the Central Government on the basis of the resource conditions of the taxpayer and by reference to the tax rates for adjacent mines or mines with similar resource conditions and exploitation conditions as determined in the List of Taxable Items and Tax Rates of Resource Tax and the Grades of Several Major Mineral Resources, and a report on the tax rate shall be filed with the Ministry of Finance and the State Administration of Taxation. | |
对于划分资源等级的应税产品，其《几个主要品种的矿山资源等级表》中未列举名称的纳税人适用的税率，由省、自治区、直辖市人民政府根据纳税人的资源状况，参照《资源税税目税率明细表》和《几个主要品种的矿山资源等级表》中确定的邻近矿山或者资源状况、开采条件相近矿山的税率标准，在浮动30%的幅度内核定，并报财政部和国家税务总局备案。 |
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| Article 5 The “sales amount” as mentioned in Article 4 of the Regulation refers to the full price and ex-price fees collected by a taxpayer from a purchaser of taxable products, not including output value-added tax. | | 第五条 条例第四条所称销售额为纳税人销售应税产品向购买方收取的全部价款和价外费用，但不包括收取的增值税销项税额。 |
Ex-price fees include commission fee, subsidy, fund, fund-raising fee, profits returned, incentive money, default fine, overdue fine, interest on deferred payment, compensation, payments collected for others, advances for others, packaging fee, rent for packages, storage fee, quality fee, freight loading and unloading fees and other fees of various natures charged to a purchaser in addition to price, excluding the following items:
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价外费用，包括价外向购买方收取的手续费、补贴、基金、集资费、返还利润、奖励费、违约金、滞纳金、延期付款利息、赔偿金、代收款项、代垫款项、包装费、包装物租金、储备费、优质费、运输装卸费以及其他各种性质的价外收费。但下列项目不包括在内：
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