两部门明确执行口径—— 资源税政策实施更加统一规范

Core Viewpoint - The Ministry of Finance and the State Taxation Administration of China have jointly issued an announcement clarifying the execution standards for resource tax policies, effective from December 1 this year, to address existing ambiguities and disputes in resource tax implementation [1][2]. Group 1: Resource Tax Implementation - Resource tax serves as an important tool for guiding the rational allocation of resources, with revenue reaching 250.1 billion yuan in the first ten months of this year [1]. - The announcement specifies various execution standards, including circumstances under which resource tax is not payable, applicable tax categories for certain taxable products, and criteria for determining the tax basis for taxable products under special circumstances [1][2]. Group 2: Clarification of Taxable Products - The announcement further clarifies the definitions of taxable products that have been contentious in actual tax administration, such as coal, salt, and rare earth minerals [2]. - For example, unprocessed or minimally processed coal will be taxed as coal raw ore, while processed coal will be taxed as coal selection products [2]. Group 3: Related Transactions and Compliance - The announcement outlines four legitimate reasons for significantly low prices in related transactions, including adherence to government pricing guidelines and reasonable cost adjustments by related parties [3]. - It also details the calculation methods and management regulations for tax exemptions, enhancing the clarity of tax obligations under different settlement methods [3].