中国两部门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 have jointly issued an announcement clarifying the execution standards for resource tax policies, effective from December 1, 2025, aiming to address ambiguities and disputes in the current resource tax law implementation [1][2]. Group 1: Policy Clarifications - The announcement outlines nine key aspects regarding the execution of resource tax policies, including circumstances under which resource tax is not payable, applicable tax categories for certain taxable products, and tax bases for taxable products under special circumstances [1]. - The resource tax law was officially implemented on September 1, 2020, but issues such as disputes over tax categories and unclear definitions of taxable products have emerged, necessitating clearer policy execution standards [1]. Group 2: Taxation Scope and Definitions - The announcement specifies the tax categories for condensate oil, mixed light hydrocarbons separated from crude oil and natural gas, and details the tax categories for specific mineral components recovered from tailings [2]. - It further clarifies the definitions of taxable resources, including coal, salt, and rare earth minerals, which have been contentious in actual tax administration [2]. Group 3: Compliance and Risk Management - To enhance risk prevention and compliance management regarding related transactions, the announcement lists four legitimate reasons for significantly low prices in related transactions, allowing tax authorities to adjust taxable sales amounts if not justified [2]. - The clarification of resource tax execution standards is expected to reduce discrepancies in tax law implementation across regions, thereby minimizing disputes and improving tax administration efficiency [2].