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Announcement No. 13 [2018] of the State Administration of Taxation—Announcement on Issuing the Operating Rules for the Administration of Resource Tax Collection [Expired]
国家税务总局公告2018年第13号――国家税务总局关于发布《资源税征收管理规程》的公告 [失效]
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Announcement of the State Administration of Taxation 

国家税务总局公告

(No. 13 [2018]) (2018年第13号)

Announcement of the State Administration of Taxation on Issuing the Operating Rules for the Administration of Resource Tax Collection 国家税务总局关于发布《资源税征收管理规程》的公告
In order to further regulate the collection of resource taxes, optimize tax payment services, and prevent tax-related risks, the State Administration of Taxation has researched and developed the Operating Rules for the Collection of Resource Taxes, which are hereby issued and shall come into force on July 1, 2018. 为进一步规范资源税征收管理,优化纳税服务,防范涉税风险,国家税务总局研究制定了《资源税征收管理规程》,现予发布,自2018年7月1日起施行。
 特此公告。
State Administration of Taxation 国家税务总局
March 30, 2018 2018年3月30日
Operating Rules for the Collection of Resource Taxes 资源税征收管理规程
Chapter I General Provisions 

第一章 总则

Article 1 In order to regulate the collection of resource taxes, these Operating Rules are developed in accordance with the provisions of the Law of the People's Republic of China on the Administration of Tax Collection and the Detailed Rules for Implementation thereof, the Interim Regulation of the People's Republic of China on Resource Tax and the Detailed Rules for the Implementation thereof, and the Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Promoting the Reform of Resource Tax (No. 53 [2016], Ministry of Finance).   第一条 为规范资源税征收管理,根据《中华人民共和国税收征收管理法》及其实施细则、《中华人民共和国资源税暂行条例》及其实施细则和《财政部 国家税务总局关于全面推进资源税改革的通知》(财税〔2016〕53号)规定,制定本规程。
Article 2 A taxpayer that exploits or produces products subject to resource tax shall file a return of resource tax with the competent tax authority at the place of exploitation or production in accordance with the law.   第二条 纳税人开采或者生产资源税应税产品,应当依法向开采地或者生产地主管税务机关申报缴纳资源税。
Article 3 The amount of resource tax payable shall be calculated by multiplying the taxable sales amount or sales quantity of taxable products by the applicable tax rate.   第三条 资源税应纳税额按照应税产品的计税销售额或者销售数量乘以适用税率计算。
“Taxable sales amount” means the full price and ex-price fees charged by a taxpayer from the purchaser for selling taxable products, excluding output value-added tax (“VAT”). 计税销售额是指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,不包括增值税销项税额。
“Taxable sales quantity” means the sales quantity of the taxable products the tax on which shall be collected by quantity. 计税销售数量是指从量计征的应税产品销售数量。
The sales amounts or sales quantities of crude ores and concentrates shall be calculated separately; otherwise, the higher taxable sales amount or sales quantity shall apply. 原矿和精矿的销售额或者销售量应当分别核算,未分别核算的,从高确定计税销售额或者销售数量。
Where a taxpayer exploits or produces taxable products under different tax items, it shall separately calculate the sales amounts or sales quantities of the taxable products under different tax items; and if it fails to conduct the separate calculation thereof or cannot provide the accurate sales amounts or sales quantities of the taxable products under different tax items, the higher tax rate shall apply. 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。
Chapter II Tax Source Administration 

第二章 税源管理

Article 4 Taxable sales amount or sales quantity shall include the portion from the actual sale of taxable products and the portion from the deemed sale of taxable products. “Deemed sale” shall include the following circumstances:   第四条 计税销售额或者销售数量,包括应税产品实际销售和视同销售两部分。视同销售包括以下情形:
(1) A taxpayer's direct processing of self-exploited crude ores into non-taxable products shall be deemed as a sale of crude ores. (一)纳税人以自采原矿直接加工为非应税产品的,视同原矿销售;
(2) A taxpayer's continuous production of non-taxable products with the concentrates obtained by washing (processing) self-exploited crude ores shall be deemed as a sale of concentrates. (二)纳税人以自采原矿洗选(加工)后的精矿连续生产非应税产品的,视同精矿销售;
(3) Investment, distribution, debt repayment, gift and barter, among others, with taxable products shall be deemed as a sale of taxable products. (三)以应税产品投资、分配、抵债、赠与、以物易物等,视同应税产品销售。
Article 5 Where a taxpayer conducts any act which is deemed as a sale of taxable products but there is no sales price, or the sales price of the taxable products declared by the taxpayer is obviously low without any justified reason, the tax authority shall determine the taxable value of the taxable products in the following order:   第五条 纳税人有视同销售应税产品行为而无销售价格的,或者申报的应税产品销售价格明显偏低且无正当理由的,税务机关应按下列顺序确定其应税产品计税价格:
(1) It shall be determined on the basis of the average sales price of the products of the same kind provided by the taxpayer in the latest period. (一)按纳税人最近时期同类产品的平均销售价格确定。
(2) It shall be determined on the basis of the average sales price of the products of the same kind provided by any other taxpayer in the latest period. (二)按其他纳税人最近时期同类产品的平均销售价格确定。
(3) It shall be determined on the basis of the composite taxable value of the taxable products. (三)按应税产品组成计税价格确定。
Composite taxable value = Costs x (1 + Cost-profit ratio) ÷ (1- Resource tax rate) 组成计税价格=成本×(1+成本利润率)÷(1-资源税税率)
(4) It shall be determined after deducting the cost profits in the course of subsequent processing from the sales price of non-taxable products processed thereafter. (四)按后续加工非应税产品销售价格,减去后续加工环节的成本利润后确定。
(5) It shall be determined by any other reasonable means. (五)按其他合理方法确定。
Article 6 The prices or charges in business transactions between a taxpayer and its associated enterprises shall be collected or paid in a same manner as in business transactions between independent enterprises. Where prices or charges are not collected or paid in the same manner as the business transactions between independent enterprises and results in a reduction of the taxable sales amount, the tax authority may make reasonable adjustments in accordance with the relevant provisions of the Law of the People's Republic of China on the Administration of Tax Collection and the Detailed Rules for the Implementation thereof.   第六条 纳税人与其关联企业之间的业务往来,应当按照独立企业之间的业务往来收取或者支付价款、费用。不按照独立企业之间的业务往来收取或者支付价款、费用,而减少其计税销售额的,税务机关可以按照《中华人民共和国税收征收管理法》及其实施细则的有关规定进行合理调整。
Article 7 A taxpayer may, when calculating the taxable sales amount of taxable products, deduct the freight and miscellaneous charges that meet all of the following conditions:   第七条 对同时符合以下条件的运杂费用,纳税人在计算应税产品计税销售额时,可予以扣减:
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