财政部、国家税务总局明确资源税有关政策执行口径

Core Viewpoint - The Ministry of Finance and the State Taxation Administration of China announced the implementation of resource tax policy clarifications effective from December 1, 2025, detailing various tax exemptions, applicable tax categories, and tax calculation methods for resource extraction [1][17]. Group 1: Tax Exemptions - Certain government agencies and organizations are exempt from paying resource tax on confiscated taxable products [1]. - Construction projects can extract sand, clay, and other minerals for backfilling without incurring resource tax [1]. Group 2: Applicable Tax Categories - Condensate oil extracted by taxpayers will be taxed under the crude oil category [2]. - Mixed light hydrocarbons separated from crude oil and natural gas will be taxed under their respective categories [3][4]. - Taxpayers recycling specific mineral components from tailings will be taxed according to the corresponding mineral category [4]. Group 3: Tax Objects - Unprocessed or minimally processed coal, including low calorific value coal, will be taxed as raw coal [5]. - Light rare earth minerals processed into concentrate will be taxed as light rare earth products [5]. - Saline water processed into various salts will be taxed as salt mining products [5]. Group 4: Tax Calculation Basis - The tax basis for resource tax will be determined based on sales revenue excluding VAT for taxable products [6]. - Taxpayers can deduct allowable transportation costs and the purchase price of externally sourced taxable products from their sales revenue [7][8]. Group 5: Related Transactions - If a taxpayer sells taxable products to related parties at prices significantly lower than market rates without justification, tax authorities may adjust the taxable sales amount [9]. - Taxpayers must maintain proper documentation to justify pricing in related transactions [9]. Group 6: Self-Use for Continuous Production - Taxpayers using extracted taxable products for the continuous production of other taxable products will be subject to specific tax regulations [10]. Group 7: Tax Reduction and Exemption Calculation Methods - Taxpayers can calculate exempt or reduced tax amounts based on production ratios or average sales prices [11][12]. - Taxpayers must retain valid documentation for any tax-exempt or reduced products sold [12]. Group 8: Tax Obligation Timing - The timing for tax obligations is defined based on the sales method, including direct payment, credit sales, and prepayment scenarios [14][15][16]. Group 9: Implementation Timeline - The new resource tax policy will take effect on December 1, 2025, and will apply to any unresolved matters prior to this date [17].