破解税目争议、细化计税规则 资源税征管新规12月施行

Core Viewpoint - The announcement from the Ministry of Finance and the State Taxation Administration clarifies the execution standards for resource tax policies, addressing issues that have arisen over the past five years of implementation, effective from December 1, 2025 [1] Group 1: Policy Clarification - The announcement specifies nine key aspects regarding the execution of resource tax policies, including circumstances for non-payment of resource tax, applicable tax categories for certain taxable products, and the basis for taxation in special situations [2] - Two specific scenarios for exemption from resource tax are defined: resources seized by authorized public management entities and materials used for backfilling in construction projects [2] Group 2: Taxpayer Guidance - The announcement further clarifies the definitions of contentious taxable products such as coal and rare earth minerals, providing detailed criteria for what constitutes raw and processed materials for tax purposes [2] - The announcement outlines four legitimate reasons for significantly low prices in related party transactions, allowing tax authorities to adjust taxable sales amounts accordingly [3] Group 3: Implementation and Compliance - The announcement emphasizes the importance of standardizing policy execution, streamlining tax administration processes, and ensuring fairness and operability in tax law implementation [3] - It aims to reduce regional discrepancies in resource tax law enforcement, providing clearer operational guidelines for tax authorities and taxpayers, thereby enhancing tax collection efficiency and maintaining tax order [3]