| Request for Public Comments on the Resource Tax Law (Draft) | | 资源税法（草案）征求意见 |
(From January 4, 2019, to February 3, 2019) | |
（2019-01-04至2019-02-03） |
The Resource Tax Law of the People's Republic of China (Draft) has been deliberated at the 7th Session of the Standing Committee of the Thirteenth National People's Congress. The Resource Tax Law of the People's Republic of China (Draft) is hereby published on the website of the National People's Congress, and the public may directly submit their comments by visiting the website of the National People's Congress (www.npc.gov.cn) or mail their comments to the Legislative Affairs Commission of the Standing Committee of the National People's Congress (at 1 Qianmen West Street, Xicheng District, Beijing, 100805, with “Request for Public Comments on the Resource Tax Law (Draft)” indicated on the envelope). Comments may be submitted until February 3, 2019. | |
第十三届全国人大常委会第七次会议对《中华人民共和国资源税法（草案）》进行了审议。现将《中华人民共和国资源税法（草案）》在中国人大网公布，社会公众可以直接登录中国人大网（www.npc.gov.cn）提出意见，也可以将意见寄送全国人大常委会法制工作委员会（北京市西城区前门西大街1号，邮编：100805。信封上请注明资源税法草案征求意见）。征求意见截止日期：2019年02月03日。 |
Resource Tax Law of the People's Republic of China (Draft) | |
中华人民共和国资源税法（草案） |
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| Article 1 The entities and individuals that exploit mineral products as prescribed in this Law or produce salt within the territory of the People's Republic of China and the sea areas under the jurisdiction of the People's Republic of China (hereinafter referred to as “exploit or produce taxable products) are taxpayers of resource tax, and shall pay resource tax in accordance with the provisions of this Law. | | 第一条 在中华人民共和国领域和管辖海域开采本法规定的矿产品或者生产盐（以下称开采或者生产应税产品）的单位和个人，为资源税的纳税人，应当依照本法规定缴纳资源税。 |
For the purpose of this Law, the term “mineral products” means raw ores and ore dressing products. | |
本法所称矿产品，包括原矿和选矿。 |
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| Article 2 The taxable items and tax rates of resource tax shall be governed by the Table of Taxable Items and Tax Rates of Resource Tax (hereinafter referred to as the “Table of Taxable Items and Tax Rates”) attached to this Law. | | 第二条 资源税的税目、税率，依照本法所附《资源税税目税率表》（以下简称《税目税率表》）执行。 |
The specific applicable tax rates of taxable products subject to the prescribed range of tax rates as listed in the Table of Taxable Items and Tax Rates shall be proposed by the people's government of a province, autonomous region or municipality directly under the Central Government within the range of tax rates provided in the Table of Taxable Items and Tax Rates by giving an overall consideration to the resource grade and exploitation conditions of the taxable products, their impacts on the ecology and environment, and other circumstances, be reported to the standing committee of the people's congress at the same level for determination, and be reported to the Standing Committee of the National People's Congress and the State Council for recordation. Where the objects of taxation specified in the Table of Taxable Items and Tax Rates are raw ores or ore dressing products, the specific applicable tax rates may be determined respectively. | |
《税目税率表》中应税产品为幅度税率的，其具体适用税率由省、自治区、直辖市人民政府统筹考虑该应税产品的资源品位、开采条件以及对生态环境的影响等情况，在《税目税率表》规定的税率幅度内提出，报同级人民代表大会常务委员会决定，并报全国人民代表大会常务委员会和国务院备案。《税目税率表》中规定征税对象为原矿或者选矿的，可以分别确定具体适用税率。 |
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| Article 3 Resource tax is generally collected on an ad valorem basis, and the tax payable shall be calculated by multiplying the sales amount of taxable products by the specific applicable tax rate, except as otherwise provided for in the Table of Taxable Items and Tax Rates. | | 第三条 除《税目税率表》另有规定外，资源税一般实行从价计征，应纳税额按照应税产品的销售额乘以具体适用税率计算。 |
For taxable products that may be subject to collection either on an ad valorem basis or on a specific basis as prescribed in the Table of Taxable Items and Tax Rates, the people's government of a province, autonomous region or municipality directly under the Central Government shall propose the specific method for calculation and collection, and submit it to the standing committee of the people's congress at the same level for determination; and for taxable products subject to collection on a specific basis, the tax payable shall be calculated by multiplying the sales volume of taxable products by the specific applicable tax rate. | |
《税目税率表》中规定可以选择实行从价计征或者从量计征的，具体计征方式由省、自治区、直辖市人民政府提出，报同级人民代表大会常务委员会决定；实行从量计征的，应纳税额按照应税产品的销售数量乘以具体适用税率计算。 |
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| Article 4 Where a taxpayer sells raw ores, the tax payable shall be calculated by multiplying the sales amount or sales volume of the raw ores by the specific applicable tax rate for raw ores. | | 第四条 纳税人销售原矿的，应纳税额按照原矿的销售额或者销售数量乘以原矿的具体适用税率计算。 |
Where a taxpayer sells ore dressing products, the tax payable shall be calculated by multiplying the sales amount or sales volume of the ore dressing products by the specific applicable tax rate for ore dressing products. | |
纳税人销售选矿的，应纳税额按照选矿的销售额或者销售数量乘以选矿的具体适用税率计算。 |
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| Article 5 Where a taxpayer exploits or produces taxable products under different taxable items, the sales amounts or sales volumes of taxable products under different taxable items shall be calculated separately. If it fails to do so or fails to accurately provide the sales amounts or sales volumes of taxable products under different taxable items, the higher tax rate shall apply. | | 第五条 纳税人开采或者生产不同税目应税产品的，应当分别核算不同税目应税产品的销售额或者销售数量；未分别核算或者不能准确提供不同税目应税产品的销售额或者销售数量的，从高适用税率。 |
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| Article 6 Where a taxpayer exploits or produces taxable products for the purpose of its continuous production of taxable products, it shall not pay resource tax; and if it exploits or produces taxable products for its continuous production of non-taxable products or for any other purpose, it shall be deemed as selling products and shall pay resource tax in accordance with this Law. | | 第六条 纳税人开采或者生产应税产品，自用于连续生产应税产品的，不缴纳资源税；自用于连续生产非应税产品或者其他方面的，视同销售，依照本法规定缴纳资源税。 |
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| Article 7 Resource tax shall be waived or reduced under any of the following circumstances: | | 第七条 下列情形，免征或者减征资源税： |
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| (1) The crude oil and natural gas used for heating in the process of exploiting crude oil and transporting crude oil within the scope of oil fields shall be exempted from the resource tax. | | （一）开采原油以及在油田范围内运输原油过程中用于加热的原油、天然气，免征资源税； |
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| (2) The coal (coal-bed) gas extracted by a coal mining enterprise for work safety shall be exempted from the resource tax. | | （二）煤炭开采企业因安全生产需要抽采的煤成（层）气，免征资源税； |
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| (3) High-sulfur natural gas and the crude oil and natural gas exploited from deepwater oil and gas fields shall enjoy a reduction of 30% of resource tax. | | （三）高含硫天然气和从深水油气田开采的原油、天然气，减征30%资源税； |
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| (4) Mineral products exploited from mines at the stage of exhaustion shall enjoy a reduction of 30% of resource tax. | | （四）从衰竭期矿山开采的矿产品，减征30%资源税； |
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| (5) The crude oil and natural gas exploited from low-abundance oil and gas fields shall enjoy a reduction of 20% of resource tax. | | （五）从低丰度油气田开采的原油、天然气，减征20%资源税。 |
The State Council may, according to the needs of national economic and social development, provide for other circumstances where resource tax exemption or reduction shall be granted, and file them with the Standing Committee of the National People's Congress. | |
根据国民经济和社会发展需要，国务院可以规定免征或者减征资源税的其他情形，报全国人民代表大会常务委员会备案。 |
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| Article 8 The people's government of a province, autonomous region or municipality directly under the Central Government may grant resource tax exemption or reduction under any of the following circumstances, and file it with the standing committee of the people's congress at the same level: | | 第八条 省、自治区、直辖市人民政府可以决定对下列情形免征或者减征资源税，报同级人民代表大会常务委员会备案： |
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| (1) Taxpayers suffer heavy losses in the process of exploiting or producing taxable products for such reasons as accidents or natural disasters. | | （一）纳税人开采或者生产应税产品过程中，因意外事故或者自然灾害等原因遭受重大损失； |
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| (2) Taxpayers mine paragenic and associated minerals, low-grade ores, or tailings. | | （二）纳税人开采共伴生矿、低品位矿、尾矿。 |
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| Article 9 The sales amounts or sales volumes of taxpayers' tax reduction or exemption items shall be calculated separately. If the sales amount or sales volume is not calculated separately or cannot be provided in an accurate manner, tax reduction or exemption shall not be granted. | | 第九条 纳税人的免税、减税项目，应当单独核算销售额或者销售数量；未单独核算或者不能准确提供销售额或者销售数量的，不予免税或者减税。 |
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| Article 10 The administration of collection of resource tax shall be governed by this Law and the Law of the People's Republic of China on the Administration of Tax Collection. | | 第十条 资源税的征收管理，依照本法和《中华人民共和国税收征收管理法》的规定执行。 |
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| Article 11 Where a taxpayer sells taxable products, the tax obligation occurs on the date when the sales payment is received or a voucher for demanding sales payment is obtained. For taxable products deemed to be sold, the tax obligation occurs on the date when they are transferred. | | 第十一条 纳税人销售应税产品，纳税义务发生时间为收讫销售款或者取得索取销售款凭据的当天；视同销售的应税产品，纳税义务发生时间为移送应税产品的当天。 |
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| Article 12 A taxpayer shall declare and pay resource tax to the tax authority at the place of exploitation of mineral products or the place of salt production. | | 第十二条 纳税人应当向矿产品开采地或者盐生产地的税务机关申报缴纳资源税。 |
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Article 13 Resource tax shall be declared and paid on a monthly o quarterly basis. If tax cannot be calculated and paid on a fixed term, declaration and payment may be made on a transaction-by-transaction basis.
．．．．．． | | 第十三条 资源税按月或者按季申报缴纳；不能按固定期限计算缴纳的，可以按次申报缴纳。
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