资源税有关政策执行口径明确，自12月1日起施行

Core Viewpoint - The Ministry of Finance and the State Taxation Administration of China announced the implementation of resource tax policy clarifications effective December 1, 2025, addressing various aspects of resource tax management and execution [1][2]. Group 1: Policy Clarifications - The announcement outlines nine key areas regarding resource tax policy execution, including exemptions from resource tax, applicable tax categories for certain taxable products, and tax calculation bases under special circumstances [1]. - It specifies that certain mining products, such as sand and clay used for construction projects within approved land areas, are exempt from resource tax [1]. Group 2: Taxpayer Guidance - The announcement clarifies tax categories for condensate oil, mixed light hydrocarbons from oil and gas fields, and specific mineral recovery processes using tailings [2]. - It further defines taxable objects, including raw coal, selected mineral products, and light rare earth products, providing clearer definitions for these categories [2]. Group 3: Compliance and Risk Management - The announcement includes four legitimate reasons for significantly low prices in related transactions to enhance risk prevention and compliance management [2]. - Experts believe that these clarifications will help unify policy execution standards, reduce regional discrepancies in resource tax law enforcement, and improve tax administration efficiency [2].