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]

Core Viewpoint - The article discusses the regulations and calculations related to mining rights and the revenue generated from the sale of mineral products, emphasizing the importance of accurate reporting and compliance with local tax laws [4][6]. Summary by Sections Mining Rights and Revenue - The article outlines the types of mining rights, including exploration rights and mining rights, and the annual revenue generated from these rights [4]. - It specifies that the revenue from mining rights is derived from the sale of mineral products, excluding value-added tax [4]. Calculation of Sales Revenue - The sales revenue from mineral products is defined as the total income received by the mining rights holder from the sale of mineral products to buyers [4]. - The article details the calculation methods for sales revenue, including actual sales and deemed sales, and the importance of using market prices for reporting [4]. Pricing and Reporting - The pricing of mineral products is based on fair market transaction prices, and if there is no actual sales price, the mining rights holder should refer to local or neighboring regions' prices for similar products [4]. - For specific minerals like geothermal and mineral water, the sales revenue is determined based on actual extraction amounts and approved prices [4]. Conversion Factors - The article mentions that if the sold mineral products do not align with the tax assessment objects, the mining rights holder must convert the actual sales revenue into the corresponding sales revenue for the specified assessment objects using conversion factors [4].