两部委发布公告：资源税有关政策执行口径明确，今年12月1日起施行

Core Viewpoint - The announcement by the Ministry of Finance and the State Taxation Administration clarifies the implementation guidelines for resource tax policies, effective from December 1, 2025, addressing various issues related to tax collection and management [1][3]. Group 1: Resource Tax Policy Clarifications - The announcement outlines nine key aspects regarding resource tax policies, including circumstances under which resource tax is not payable, applicable tax categories for certain taxable products, and tax calculation bases in special situations [1][3]. - It specifies that certain mining products used directly for construction projects, such as sand and clay, are exempt from resource tax [3]. - The announcement details the tax categories for condensate oil, crude oil, and mixed hydrocarbons separated from natural gas, as well as the recycling of tailings for specific mineral components [3][4]. Group 2: Management of Related Transactions - The announcement identifies four legitimate reasons for significantly low prices in related transactions, allowing tax authorities to adjust taxable sales amounts if these reasons are not met [4]. - It also clarifies the calculation methods and management regulations for resource tax exemptions, as well as the timing of tax obligations under different settlement methods [4]. Group 3: Implications for Tax Administration - Experts believe that the clarification of resource tax policies will help eliminate discrepancies in tax law implementation across regions, reducing disputes arising from policy interpretation [5]. - The measures are seen as essential for enhancing the precision, stability, and authority of resource tax policy implementation, promoting efficient resource utilization and supporting green development [5].