明确资源税有关政策执行口径

Core Viewpoint - The announcement by the Ministry of Finance and the State Taxation Administration clarifies the execution standards for resource tax policies, effective from December 1, 2025, addressing various issues in tax management and compliance [1][2][3] Group 1: Policy Clarifications - The announcement specifies nine aspects of 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 details the tax categories for condensate oil, crude oil, and natural gas, as well as the recycling of tailings for specific mineral components [2] - The definitions of key strategic resources such as coal, salt, and rare earths have been further clarified to reduce disputes between taxpayers and tax authorities [2] Group 2: Compliance and Management - The announcement outlines four legitimate reasons for significantly low prices in related transactions, allowing tax authorities to adjust taxable sales amounts if not justified [2] - It provides a clear calculation method for tax exemptions and specifies the timing of tax obligations under different settlement methods [2] - Experts believe that these clarifications will enhance the fairness and operability of tax law implementation, reduce regional discrepancies, and improve tax collection efficiency [3]