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GUO WU YUAN LING [139] 1993. 12. 25
Article 1 All units and individuals, within the borders
of the People's Republic of China, engaged in the exploitation of
mineral products as prescribed in these Regulations or in the production
of salt (hereinafter referred to simply as 'exploiting or producing
taxable products') are taxpayers of Resource Tax (hereinafter referred
to simply as 'taxpayers') and shall pay tax in accordance with these
Regulations.
Article 2 The taxable items and flat rates of Resource Tax
shall be determined in accordance with the Table of Resource Taxable
Items and Range of Tax Rates attached to these regulations as well
as the relevant stipulations of the Ministry of Finance.
Any adjustments to the taxable items and the range of rates shall
be determined by State Council.
Article 3 The amount of tax actually applicable to a taxpayer,
will be determined within the scope of the regulations on the amount
of tax, by the Ministry of Finance and related departments of the
State Council, according to the resource conditions of the extracted
or produced commodities of the taxpayer.
Article 4 Taxpayers who exploit or produce taxable products
in different tax categories, should calculate the different categories
of taxable products separately. If they do not calculate them separately
or cannot provide accurate assessable amounts for the different
categories of products, then they shall apply the highest tax rate
to the assessable volume.
Article 5 The amount of Resource Tax payable shall be calculated
according to the assessable volume of taxable products and prescribed
unit tax rate. The formula for calculating the tax payable is as
follows:
tax payable = assessable amount X unit tax rate.
Article 6 The assessable amount for calculation of Resource
Tax is as follows:
A. where taxpayers exploit or produce taxable products for sale,
the sales volume shall be the assessable amount;
B. where taxpayers exploit or produce taxable products for their
own use, the own use volume shall be the assessable amount.
Article 7 Under any one of the following conditions, Resource
Tax shall be exempt or reduced:
A. crude oil used for heating or repairing wells in the course
of exploiting crude oil, shall be exempt from tax;
B. where a taxpayer, in the course of exploiting or producing taxable
products, sustains huge losses due to such as accidents or natural
disasters, tax reduction or exemption shall be determined at the
discretion of the People's Government of the province, autonomous
region or municipality directly under the Central Government;
C. other tax reductions or exemptions as stipulated by State Council.
Article 8 The assessable amount of items subject to tax
reduction or exemption shall be calculated independently; where
they are not, or cannot accurately be calculated separately, no
tax reduction or exemption shall be granted.
Article 9 Where taxpayers sell taxable products, the time
at which tax liability arises shall be the day on which the sales
sum is received or documented evidence of the right to collect the
sales sum is received. Where self -produced taxable products are
for own use, the time at which tax liability arises shall be the
day on which the products are removed for use.
Article 10 Resource Tax shall be collected by the Taxation
Authorities.
Article 11 Units which receive non-taxable mineral products
shall be the tax withholding agents for Resource Tax.
Article 12 Resource Tax payable by a taxpayer shall be paid
to the taxation authorities where the taxable products were exploited
or produced. Where a taxpayer exploits or produces taxable products
within the boundaries of their own province, autonomous region or
municipality directly under the Central Government, any adjustment
to their tax payment location shall be determined by the taxation
authorities in that province, autonomous region or municipality
directly under the Central Government.
Article 13 The time limits for payment of tax by taxpayers
shall be one day, three days, five days, ten days, fifteen days
or one month, to be determined by the taxation authorities according
to actual circumstances; tax that cannot be assessed in regular
periods may be assessed on a transaction-by-transaction basis. Taxpayers
that adopt one month as the assessment period shall report and pay
tax within ten days following the end of the period. Taxpayers that
adopt one, three, five, ten or fifteen days as the assessment period
shall prepay the tax within five days following the end of the period
and a monthly return shall be filed with any balance of tax due
settled within ten days from the first day of the following month.
Tax payment time limits for tax withholding agents shall be determined
with reference to the stipulations of the above two paragraphs.
Article 14 Resource Tax levy administration shall be implemented
according to "Law of the People's Republic of China on the
Administration of Tax Collection" and relevant regulations
in these Articles.
Article 15 'Interpretation of these Regulations shall be
the responsibility of the Ministry of Finance, as shall formulation
of the Detailed Rules for their implementation.
Article 16 These Regulations take effect as of January 1,
1994. "Regulations on Resource Tax of the People's Republic
of China (Draft)" and " Regulations on Salt Tax of the
People's Republic of China (Draft)" promulgated by State Council
on September 18, 1984, will cease to be effective on the same date.
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