DOC

Provisions on Some Issues Concerning Resource Tax

By Arthur Parker,2014-07-21 20:38
7 views 0
Provisions on Some Issues Concerning Resource Tax

    更多精品资料:http:///bdlk

    存档所用,请勿外传,下载后请在24小时内删除。版权归原作者所有。

    Provisions on Some Issues Concerning Resource Tax

    1994-01-01

    Guo Shui Fa [1994] No. 015

     I. Assessable source tax volume for products self-produced for own

    use in case it is not possible to provide the accurate volume transferred

    for the taxable products self-produced for own use by the resource tax

    payers and the taxable volume is calculated with conversion ratio the

    following provisions shall be applied specifically

     I For coal when it is not possible to obtain the actual amount

    transferred before the continuous processing the actual sales volume and amount for own use of the processed product can be converted to the

    volume of raw coal as the assessable volume on the basis of the overall

    yield of processed product.

     II For raw mines of metal and non-metal mineral products as

    the volume of raw mines transferred by taxpayers cannot be accurately

    obtained the volume converted from concentrates at concentration ratio

    can be taken as the assessable volume.

     II. Scope of products self-produced for own use

     The products self-produced for own use as referred to in the

    Provisional Regulation for Resource Tax and its Detailed Rules for

    Implementation include those used for production and those not used for

    production.

    更多税务资料:http:///bdlk

    更多精品资料:http:///bdlk

    存档所用,请勿外传,下载后请在24小时内删除。版权归原作者所有。

     III. The applicable tax amount for resource tax withholding agent is

    specified as follows

     I For independent mines and combined enterprise purchasing

    untaxed mineral products resource tax shall be withheld for the

    purchased amount at the assessable standard for the taxable product of the

    units.

     II For the untaxed mineral products purchased by other

    purchasing units resource tax shall be withheld for the purchased

    amount at the assessable standard for taxable product as verified by the

    charging taxation authority.

     IV. Specific taxation provisions for linking the new and old taxation

    systems

     I For salt in store before Jan. 1 1994 and used after Jan. 1994

    salt resource tax shall be paid by the using unit at the time of use for the

    amount used according to the new regulation for resource tax and the tax

    amount.

     II For salt stored after Jan. 1 1994 tax shall be paid when the salt leaves the field plant according to the provisions in the new

    resource tax regulation.

     III For salt leaving the field plant before Jan. 1 1994

    for which no salt tax has been paid and which is sold after Jan. 1 1994

    the transport and marketing units shall pay the resource tax according to

    更多税务资料:http:///bdlk

    更多精品资料:http:///bdlk

    存档所用,请勿外传,下载后请在24小时内删除。版权归原作者所有。 the provisions in the new resource tax regulation in the transport and

    marketing process.

     IV For marketing contracts signed before Jan. 1 1994 with goods supplied after Jan. 1 1994 the resource tax shall be paid

    according to the provisions in the new resource tax regulation and the tax

    amount.

     V. Ferrous metal ores and non-ferrous metal ores

     I Ferrous metal ores and of non-ferrous metal ores shall be the

    metal ores exploited by taxpayers for own use or marketing by direct smelting in furnaces or by first dressing for concentrates as main

    product making artificial mine and finally smelting in furnaces.

     II Metal mineral ore products for own use shall be the ores for

    dressing for concentrates direct smelting in furnaces or for making

    sinter or pellets.

     III Ores of iron ore for direct feeding shall be powder ore ore

    for blast furnace ore block for blast furnace ore block for open-hearth etc.

     IV Independent mines shall only be units only engaged in

    mining or mining and dressing with independent accounting and

    bearing gains and losses by themselves and producing ores and

    concentrates mainly for selling.

     V Complex enterprises shall be enterprises engaged in

    更多税务资料:http:///bdlk

    更多精品资料:http:///bdlk

    存档所用,请勿外传,下载后请在24小时内删除。版权归原作者所有。

    continuous production of mining ore dressing and smelting or

    processing or in continuous production of mining and smelting or

    processing), and their mining units shall normally be their accounting

    units of level II or below.

     VI. Crude oil

     I Heavy oil shall be crude oil with oil viscosity greater than

    100 mPa/s or specific weight greater than 0.92 under the temperature of

    oil layer. High condensed oil shall be crude oil with a freezing point over 40? and wax content over 30% for which normal production is not

    possible with ordinary ways of exploitation.

     II For condensed oil resource tax shall be levied as for crude oil.

     III Other land petroleum extracting enterprises shall be land

    petroleum extracting units not listed in the "Detailed tax amount of

    resource tax items" and exploration units with output of oil during

    petroleum exploration process and selling such oil or using it by its own.

     IV Offshore petroleum extracting enterprises shall be enterprises

    engaged in offshore petroleum resources extracting by law within the

    internal sea territorial sea and continental shelf of the People's

    Republic of China and other sea areas under the jurisdiction of the

    People's Republic of China.

     VII. Salt

    更多税务资料:http:///bdlk

    更多精品资料:http:///bdlk

    存档所用,请勿外传,下载后请在24小时内删除。版权归原作者所有。

     I North sea salt shall be the sea salt produced in Liaoning

    Hebei Tianjin Shandong and Jiangsu. South sea salt shall be the sea

    salt produced in Zhejiang Fujian Guangdong Hainan and Guangxi. Liquid salt also referred to as brine is a solution with sodium chloride content at a given concentration and as a raw material for the production

    of soda and other products.

     II The resource tax of salt shall all be paid by producers when

    delivered out of the field plant)。

     III For solid salt processed by taxpayers from own-produced

    liquid salt tax shall be levied at the tax amount of solid salt with the

    quantity of solid salt as the assessable volume. When taxpayers process

    solid salt from purchased liquid salt the tax already paid for the liquid salt consumed in processing solid salt can be deducted.

     VIII. All stipulations on taxation made by the former Taxation

    Administration of the Ministry of Finance the Bureau of State Taxation and the State Administration of Taxation on the basis of the regulations

    on resource tax and salt tax and their detailed rules shall be nullified as of

    Jan. 1 1994.

    更多税务资料:http:///bdlk

Report this document

For any questions or suggestions please email
cust-service@docsford.com