【一图读懂】对于资源税的减免税有什么规定？

Core Viewpoint - The article discusses the implementation of resource tax laws and the associated tax incentives aimed at promoting resource conservation and environmental protection, effective from September 1, 2020 [5]. Group 1: Resource Tax Exemptions and Reductions - Provinces, autonomous regions, and municipalities can decide to exempt or reduce resource tax under certain circumstances, such as significant losses due to accidents or natural disasters during the extraction or production of taxable products [4]. - Specific measures for tax exemptions or reductions must be proposed by local governments and reported to the National People's Congress Standing Committee and the State Council for record [4]. Group 2: Continued Tax Incentives - The resource tax law continues to provide tax incentives for specific sectors, such as exempting the Qinghai-Tibet Railway Company from resource tax for self-sourced materials during its operation [6]. - From April 1, 2018, to March 31, 2021, a 30% reduction in resource tax for shale gas was implemented, with the extension of this policy until December 31, 2023 [7]. - Small-scale taxpayers can reduce resource tax by 50% from January 1, 2019, to December 31, 2021, as part of broader tax relief measures for small and micro enterprises [8]. Group 3: Coal Resource Tax Reductions - A 50% reduction in resource tax for coal extracted through filling mining methods was in effect from December 1, 2014, to August 31, 2023, and has been extended until December 31, 2027, to encourage efficient coal resource utilization [9]. - The tax reduction for shale gas resources has been extended until December 31, 2027, to promote natural gas supply [9]. Group 4: Tax Calculation and Management - Taxpayers must follow specific calculation methods for determining the sales amount or quantity of exempted or reduced tax items, including using production ratios or average sales prices [10]. - Taxpayers can only choose one tax reduction policy if they qualify for multiple exemptions, and they must retain valid documentation for tax-exempt products [11].