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Order of the State Council | | 国务院令 |
(No. 605) | | (第605号) |
The Decision of the State Council on Amending the Provisional Regulation of the People's Republic of China on Resource Tax, as adopted at the 173rd executive meeting of the State Council on September 21, 2011, is hereby issued, and shall come into force on November 1, 2011. | | 《国务院关于修改〈中华人民共和国资源税暂行条例〉的决定》已经2011年9月21日国务院第173次常务会议通过,现予公布,自2011年11月1日起施行。 |
Premier: Wen Jiabao | | 总理 温家宝 |
September 30, 2011 | | 二○一一年九月三十日 |
Decision of the State Council on Amending the Provisional Regulation of the People's Republic of China on Resource Tax | | 国务院关于修改《中华人民共和国资源税暂行条例》的决定 |
The State Council decides to amend the Provisional Regulation of the People's Republic of China on Resource Tax as follows: | | 国务院决定对《中华人民共和国资源税暂行条例》作如下修改: |
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I. Article 1 is amended to read: “All entities and individuals engaged in the exploitation of mineral products as prescribed in this Regulation or the production of salt within the territory of and the sea area under the jurisdiction of the People's Republic of China (hereinafter referred to as "taxable products exploited or produced") are taxpayers of resource tax, and shall pay resource tax under this Regulation.” | | 一、第一条修改为:“在中华人民共和国领域及管辖海域开采本条例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,应当依照本条例缴纳资源税。” |
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II. Article 2 is amended to read: “The taxable items and tax rates of resource tax shall be governed by the Table of Taxable Items and Tax Rates of Resource Tax attached to this Regulation as well as the relevant provisions of the Ministry of Finance. ...... | | 二、第二条修改为:“资源税的税目、税率”,依照本条例所附《资源税税目税率表》及财政部的有关规定执行。 ...... |
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