两类不征资源税的情形被明确界定

Core Viewpoint - The implementation of the resource tax law in China has revealed several issues over the past five years, prompting the Ministry of Finance and the State Taxation Administration to issue an announcement to clarify policy execution standards, effective from December 1, 2025 [1] Group 1: Resource Tax Policy Clarifications - The announcement clarifies nine key aspects of resource tax policy execution, addressing issues such as non-payment scenarios, applicable tax categories for taxable products, and the definition of self-used continuous production taxable products [1] - Two specific scenarios where resource tax is not applicable have been defined: resources seized by law enforcement agencies and certain construction project materials used for backfilling [2] - The announcement specifies tax categories for condensate oil and mixed light hydrocarbons separated from natural gas, as well as for certain mineral recovery processes [2] Group 2: Taxpayer and Compliance Management - The announcement further clarifies the definitions of strategic resources such as coal, salt, and rare earths, which have been contentious in tax administration [2] - It outlines four legitimate reasons for significantly low prices in related party transactions, allowing tax authorities to adjust taxable sales amounts if these reasons are not met [2] - The announcement also details the calculation methods and management regulations for tax exemptions, as well as the timing of tax obligations under different settlement methods [2]