[93]财法字第43号
颁布日期：19931230 　实施日期：19931230 　颁布单位：财政部

　　CaiFaZi [1993] No.43

　　December 30，1993

　　Various departments of the State Council and institutions directly under the State Council， the people's governments of various provinces， autonomous¹ regions， municipalities directly under the Central Government and municipalities separately listed on the State plan， and the financial departments （bureaus） and tax bureaus of various provinces， autonomous regions， municipalitie directly under the Central Government and municipalities separately listed on the State plan：

　　The Rules for the Implementation² of the Interim³ Regulations of the People's Republic of China on Resource Tax are hereby issued to you， and you are expected to carry them out conscientiously⁴.

　　Attachment⁵：

　　Rules for the Implementation of the Interim Regulations of the People's Republic of China on Resource Tax

　　Article 1 These Rules are hereby formulated⁶ in accordance with the stipulations of Article 15 of the Interim Regulations of the People's Republic of China on Resource Tax （hereinafter referred to as Regulations）

　　Article 2 The levying⁷ scope of the tax items listed in the Table on the Range of the Tax Items and Tax Amount on Resource Tax attached to these Regulations is specified⁸ as follows：

　　（1） Crude oil refers to the natural crude oil extracted， excluding artificial petroleum⁹.

　　（2） Natural gas refers to the natural gas specially¹⁰ extracted or extracted simultaneously¹¹ with crude oil， it does not include the natural gas produced by coal mines.

　　（3） Coal refers to raw coal， excluding washed coal， dressed coal and other coal products.

　　（4） Other non-metal raw ores refer to non-metal raw ores outside the above-mentioned products and mineral salt.

　　（5） Solid salt refers to crude sea salt， crude lake salt and pit salt.

　　Liquid salt refers to brine.

　　Article 3 The units mentioned in Article 1 of the Regulations refer to state-owned enterprises， collective enterprises， private enterprises， shareholding¹² enterprises， other enterprises and administrative¹³ units， institutions， military units， social organizations and other units.

　　The Individuals mentioned in Article 1 of the Regulations refer to individual managers and other individuals.

　　Article 4 The concrete applicable tax amounts of resource tax on taxable products shall be implemented¹⁴ in accordance with the Detailed¹⁵ Table on the Tax Items and Tax Amounts of Resource Tax attached to the Rules.

　　With regard to other non-metal raw ores and other non-ferrous raw ores not named here， the people's governments of various provinces， autonomous regions and municipalities directly under the Central Government shall decide collection or postpone¹⁶ collection of resource tax and report to the Ministry¹⁷ of Finance and the State Administration of Taxation¹⁸ for the record.

　　The grading of minerals shall be implemented in accordance with the Table on the Grading of Mine Resources of Several Major Varieties attached to these Rules.

　　With regard to taxable products， the applicable tax amount of the tax payer whose name is not listed in the Table on the Grading of Mine Resources of Several Main Varieties， the people's governments of various provinces， autonomous regions and municipalities shall appraise¹⁹ and fix the tax amount within the floating range of 30 percent in light of the resources conditions of the tax payer and make reference to tax amount standards of neighboring mines set down in the Detailed Table on the Tax Items and Tax Amounts of Resource Tax and the Table on the Grading of Mine Resources of Several Main Varieties， and report to the Ministry of Finance and the State Administration of Taxation of the record.

　　Article 5 Where the tax payer fails to provide the accurate sales volume of taxable products or transfers the use amounts， the output of the taxable products or the conversion²⁰ amount determined²¹ by the competent tax authorities shall be taken as the duty assessment²² amount.

　　Where the thickened oil， highly enriched oil and dilute²³ oil in the crude oil not clearly classified or not easy to divide， tax shall be levied²⁴ all in accordance with the amount of crude oil.

　　Article 6 The time for the obligation of paying resource tax mentioned in Article 9 of these Regulations is specified as follows：

　　（1） The time of rateability for the taxable products sold by the tax payer is：

　　1. Where the tax payer adopts installment²⁵ collection settlement methods， the time for his rateability is the very day of the collection date stipulated²⁶ in the sale contract；

　　2. Where the tax payer adopts the advance on sale settlement method， the time for his rateability is the very day on which the taxable products are dispatched；

　　3. Where the tax payer adopts other settlement methods， the time for his rateability is the very day when sales payment is received or sales payment proofs are obtained.

　　（2） The time of rateability for withholding²⁷ tax by the withholding agent is the very day of payment for goods.

　　（3） The time of withholding by withholding agent is the same day of sale settlement.

　　Article 7 The withholding agent mentioned in Article 11 of these Regulations refers to independent mines， joint²⁸ enterprises and other units purchasing tax unpaid²⁹ minerals.

　　Article 8 The tax-unpaid mineral purchasing units are specified in Article 11 of these Regulations as resource tax withholding agents in order to strengthen the collection and management of resource tax. This mainly adapts to the situation of small sum of funds， scattered³⁰ and irregular mining and liable to tax evasion³¹. This is suitable for tax-unpaid minerals which tax authorities deem it not easy to control and manage and should be withheld³² when being purchased by the withholding agent.

　　Article 9 The resource tax withheld by the withholding agent shall be paid to the competent tax authorities of the locality where purchase takes place.

　　Article 10 In line with the stipulations of Article 12 of these Regulations， the resource tax payable³³ by the tax payer shall be paid to the competent tax authorities in the locality where the taxable product is mined or produced. In concrete application， with regard to the work unit with taxable products mined in another province， if its affiliated³⁴ production unit and the accounting³⁵ unit are not in the same province， autonomous region or municipality directly under the Central Government， tax shall be paid in the locality where the minerals are mined， the payable fund shall be calculated and cleared by the unit which engages in independent accounting and assumes sole responsibility for profits and losses in accordance with the actual sales volume （or private use volume） in the mining area as well as the applicable unit tax value.

　　Article 11 The concrete applicable unit tax value of the tax payer shall be appropriately readjusted regularly by the Ministry of Finance in accordance with the change in factors such as his resource and mining conditions.

　　Article 12 The right to interpret the Rules， resides in the Ministry of Finance or in the State Administration of Taxation.

　　Article 13 These Rules shall enter into force as of the day of the implementation of these Regulations. The Rules for the Implementation of the Regulations （Draft） of the People's Republic of China on Salt Tax promulgated³⁶ by the Ministry of Finance on September 28， 1984 shall be repealed³⁷ simultaneously.

　　Attachment：

　　I：Detailed Table on the Tax Items and Tax Amounts of Resource Tax （omitted）

　　II：Table on the Grading of Mine Resources of Several Major Varieties （omitted）