破解税目争议细化计税规则 资源税征管新规十二月起施行

Core Viewpoint - The Ministry of Finance and the State Taxation Administration have issued an announcement to clarify 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][2]. Summary by Relevant Sections Policy Clarification - The announcement clarifies nine key aspects of resource tax policy execution, including circumstances for non-payment of resource tax, applicable tax categories for certain taxable products, tax basis for special circumstances, and management of tax exemptions [2][3]. Non-Payment Circumstances - Two specific situations where resource tax is not applicable have been defined: resources confiscated by law enforcement agencies and resources used for backfilling in construction projects within approved land areas [2]. Taxable Products Definition - The announcement provides detailed definitions for contentious taxable products, particularly in the coal and rare earth sectors, specifying how different forms of coal and mineral products are taxed [2]. Related Transactions - The announcement outlines four legitimate reasons for significantly low prices in related transactions, allowing tax authorities to adjust taxable sales amounts if these reasons are not met [3]. Tax Exemption Management - The announcement includes detailed methods for calculating tax exemptions and specifies the timing of tax obligations under different settlement methods, aiming to standardize policy execution and improve operational clarity [3].