开发哪些资源需要缴纳资源税？

Group 1 - The article discusses the calculation methods for resource tax, which can be based on either quantity or sales value according to the Resource Tax Rate Table [5] - For quantity-based taxation, the tax amount is calculated by multiplying the sales quantity of taxable resources by the applicable tax rate, including both actual sales and self-used quantities [5] - For value-based taxation, the tax amount is determined by multiplying the sales revenue of taxable products by the applicable tax rate, excluding VAT [5] Group 2 - The article outlines the timing of tax obligations, which occurs when sales revenue is received or when a sales receipt is obtained [5] - It specifies that certain expenses cannot be deducted when calculating taxable income, including dividends paid to investors, enterprise income tax, and fines [11][12] - It also mentions that charitable donations exceeding 12% of annual profit can be carried forward for deduction within three years [12]