纳税人自产自用应税产品如何缴纳资源税？

Group 1 - The article discusses the regulations regarding resource tax in China, specifically focusing on the conditions under which taxpayers must pay resource tax for self-used taxable products [3][4]. - It outlines that taxpayers are required to pay resource tax when they use taxable products for non-monetary asset exchanges, donations, debt repayment, sponsorships, fundraising, advertising, samples, employee benefits, profit distribution, or continuous production of non-taxable products [3][4]. - The article specifies methods for tax authorities to determine the sales revenue of taxable products when reported figures are significantly low or when there are self-use behaviors without sales revenue [4]. Group 2 - The methods for determining the taxable product sales price include using the average sales price of similar products from the taxpayer or other taxpayers, deducting costs and profits from subsequent processing sales prices, or using a composed taxable price formula [4]. - The composed taxable price formula is defined as cost multiplied by (1 + cost profit rate) divided by (1 - resource tax rate), with the cost profit rate determined by local tax authorities [4]. - The article clarifies that using taxable products for continuous production means that the taxpayer uses the taxable product as a direct material to produce the final taxable product [4].