守护国家资源，一文了解矿产资源专项收入及申报缴纳方式

Core Points - The article discusses non-tax revenue, specifically focusing on mineral resource special income, which is collected by the government from mining rights holders for exploration and extraction activities [1][3]. Group 1: Definition and Scope - Mineral resource special income refers to the revenue collected by the state from exploration and mining rights holders in China, including mining rights transfer income, exploration rights usage fees, and mining rights usage fees [3][4]. - Since January 1, 2022, the tax authority is responsible for collecting mineral resource special income [3]. Group 2: Payment Subjects and Collection Standards - The payment subjects are mining rights holders, which include exploration and mining rights holders [4]. - The collection standards for mining rights transfer income can be based on either the transfer income rate or the transfer amount [6][15]. Group 3: Collection Methods - For the income based on the transfer income rate, it applies to specific mineral types listed in the relevant directory, with income collected at the time of transfer and annually based on sales revenue [7][10]. - For the income based on the transfer amount, it is determined by competitive bidding or agreement, with the income calculated based on the higher of assessed value or market benchmark price [15][17]. Group 4: Usage Fees - Exploration rights usage fees are calculated annually based on the area of the block, starting at 100 yuan per square kilometer for the first three years, increasing to a maximum of 500 yuan from the fourth year [20]. - Mining rights usage fees are set at 1,000 yuan per square kilometer annually [21]. Group 5: Payment Deadlines and Methods - Mining rights transfer income must be paid within 30 days of receiving the payment notice from the tax authority, with annual declarations due by the end of February of the following year [21][27]. - Payments can be made through the electronic tax bureau or in person at tax service halls, with detailed steps provided for online submission [22][25].