探矿权采矿权使用费

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矿产资源专项收入答疑集
蓝色柳林财税室· 2025-08-01 00:25
Group 1: Cross-Regional Tax Registration - Companies that purchase mines in a different region must complete cross-regional tax source registration if notified by tax authorities [3] - There are two login methods for cross-regional tax source registration [3][4] Group 2: Exploration Fees - Companies must pay exploration rights usage fees even during the exploration phase, as per regulations [6] - The exploration rights usage fee is calculated annually based on the area of the block, starting at 100 yuan per square kilometer for the first year and increasing by 100 yuan each subsequent year, capped at 500 yuan per square kilometer [9][11][12] Group 3: Mining Fees - Once a mine enters the extraction phase, companies are required to pay various fees, including mining rights usage fees and special income from mineral resources [13] - The mining rights usage fee is set at 1000 yuan per square kilometer annually [14] Group 4: Payment Timing - The latest payment deadlines vary based on the type of mining rights transfer revenue, with a 30-day window from the receipt of the payment notice [21] - Late payments incur a penalty of 0.2% per day, capped at the total amount owed [21] Group 5: Invoice Issuance - Companies can issue invoices for non-tax revenue through the national electronic tax bureau by navigating to the appropriate section [23]