Provisions on Some Issues Concerning Resource Tax
Guo Shui Fa  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
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
（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
（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
（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
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
（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
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
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.
（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.