今年以来，税收领域改革步履铿锵：互联网平台企业涉税信息报送规定落地实施，推动线上线下公平竞 争；离境退税服务优化升级，助力境外旅客"买买买"；水资源税改革试点全面推行，用税收杠杆撬动绿 色动能……一系列举措聚焦关注关切、直击难点痛点，与高质量发展同频共振，汇聚多方合力将改革动 能加速转化为发展效能。 反"内卷"：税收环境更公平 商品种类更加丰富。今年1月至11月，全国离境退税商店销售商品大类达329类，较去年同期增加84类， 同比增长近四成。"国货潮品备受青睐，购物吸引力不断提升，以智能手机为代表的国货科技产品和以 丝绸、茶叶为代表的国货传统商品销售额和退税额均成倍增长。"国家税务总局货物和劳务税司司长谢 文表示。 退税服务创新增效。税务部门通过开通12366多语种智能咨询服务热线，发布17种语言的《境外旅客离 境退税指南》，制作万余个视频、图文等宣传产品，组织千余场线上线下培训等方式，全方位为境外旅 客提供咨询服务。同时，优化升级退税信息系统，与发票系统互联互通，开发二维码便利措施，退税办 理效率提升45%。 为便利购物地与离境地不一致的旅客享受"即买即退"服务，税务部门积极鼓励代理机构"即买即退"异地 办 ...

Core Viewpoint - The announcement by the Ministry of Finance and the State Taxation Administration marks a significant improvement in the practical implementation of the resource tax system in China, providing clearer guidelines for both taxpayers and tax authorities, thereby promoting green development and efficient resource utilization [1][3]. Group 1: Policy Implementation - The new announcement addresses key issues that have arisen since the implementation of the Resource Tax Law, including disputes over taxable product classifications and unclear definitions, thus providing precise guidance for tax collection [1][2]. - The announcement clarifies that certain products, such as confiscated taxable products and minerals used for backfilling in construction projects, will not be subject to resource tax, which helps delineate the boundaries of tax applicability [1][2]. Group 2: Tax Classification - The announcement specifies that condensate oil will be taxed under the crude oil category, while oil and gas field mixed light hydrocarbons will be taxed according to both crude oil and natural gas categories, based on the defined standards [2]. - For tailings utilization products, the announcement distinguishes between two scenarios: specific mineral components will be taxed according to their respective mineral categories, while sand and gravel products will be taxed under the sand and gravel category [2]. Group 3: Impact on Industry - The clarification of tax regulations is expected to unify tax collection standards across regions, reducing disputes arising from differing interpretations and significantly enhancing tax collection efficiency [3]. - The implementation of these policies is anticipated to further highlight the role of resource tax in regulating resource development and promoting green production practices [3].

Core Viewpoint - The Ministry of Finance and the State Taxation Administration of China have jointly issued an announcement clarifying the execution standards for resource tax policies, effective from December 1 this year, to address existing ambiguities and disputes in resource tax implementation [1][2]. Group 1: Resource Tax Implementation - Resource tax serves as an important tool for guiding the rational allocation of resources, with a reported revenue of 250.1 billion yuan in the first ten months of this year [1]. - The announcement aims to unify policy execution standards, standardize tax administration processes, and ensure fairness and operability in tax law implementation [1][3]. Group 2: Tax Exemptions and Taxable Products - The announcement specifies scenarios where resource tax is not applicable, such as certain mined products used directly in construction projects [2]. - It further clarifies the definitions of taxable products, particularly for coal and rare earth minerals, detailing the conditions under which resource tax applies [2]. Group 3: Related Transactions and Compliance - The announcement outlines four legitimate reasons for significantly low prices in related transactions, including adherence to government pricing guidelines and reasonable cost adjustments by related parties [3]. - It also details the calculation methods and management regulations for tax exemptions, enhancing clarity on tax obligations under different settlement methods [3].

Core Viewpoint - The Ministry of Finance and the State Taxation Administration of China have jointly issued an announcement clarifying the execution standards for resource tax policies, effective from December 1 this year, to address existing ambiguities and disputes in resource tax implementation [1][2]. Group 1: Resource Tax Implementation - Resource tax serves as an important tool for guiding the rational allocation of resources, with revenue reaching 250.1 billion yuan in the first ten months of this year [1]. - The announcement specifies various execution standards, including circumstances under which resource tax is not payable, applicable tax categories for certain taxable products, and criteria for determining the tax basis for taxable products under special circumstances [1][2]. Group 2: Clarification of Taxable Products - The announcement further clarifies the definitions of taxable products that have been contentious in actual tax administration, such as coal, salt, and rare earth minerals [2]. - For example, unprocessed or minimally processed coal will be taxed as coal raw ore, while processed coal will be taxed as coal selection products [2]. Group 3: Related Transactions and Compliance - The announcement outlines four legitimate reasons for significantly low prices in related transactions, including adherence to government pricing guidelines and reasonable cost adjustments by related parties [3]. - It also details the calculation methods and management regulations for tax exemptions, enhancing the clarity of tax obligations under different settlement methods [3].

Core Viewpoint - The Ministry of Finance and the State Taxation Administration of China have jointly issued an announcement clarifying the execution standards for resource tax policies, effective from December 1 this year, to address existing ambiguities and disputes in resource tax implementation [1][2]. Group 1: Resource Tax Implementation - Resource tax serves as an important tool for guiding the rational allocation of resources, with a reported revenue of 250.1 billion yuan in the first ten months of this year [1]. - The announcement specifies various execution standards, including circumstances under which resource tax is not payable, applicable tax categories for certain taxable products, and the basis for tax calculation in special situations [1][2]. Group 2: Taxable Products and Definitions - The announcement further clarifies the definitions of taxable products that have been contentious in actual tax administration, such as coal and rare earth minerals, detailing the conditions under which different types of coal and rare earth products are taxed [2][3]. - For instance, unprocessed or minimally processed coal is taxed as coal raw ore, while processed coal is taxed as coal selection products [2]. Group 3: Related Transactions and Compliance - The announcement outlines four legitimate reasons for significantly low prices in related transactions, including adherence to government pricing guidelines and reasonable cost adjustments by related parties [3]. - It also specifies the calculation methods and management regulations for tax exemptions, enhancing clarity on tax obligations under different settlement methods [3].

Core Viewpoint - The announcement by the Ministry of Finance and the State Taxation Administration clarifies the execution standards for resource tax policies, effective from December 1, 2025, addressing various issues in tax management and compliance [1][2][3] Group 1: Policy Clarifications - The announcement specifies nine aspects of resource tax policy execution, including exemptions from resource tax, applicable tax categories for certain taxable products, and tax calculation bases under special circumstances [1] - It details the tax categories for condensate oil, mixed light hydrocarbons from oil and gas fields, and specific mineral recovery processes [2] - The definitions of key strategic resources such as coal, salt, and rare earths have been further clarified to reduce disputes in tax administration [2] Group 2: Compliance and Management - The announcement outlines four legitimate reasons for significantly low prices in related transactions, allowing tax authorities to adjust taxable sales amounts if not justified [2] - It provides a clear method for calculating tax exemptions and specifies the timing of tax obligations under different settlement methods [2] - Experts believe that these clarifications will enhance the fairness and operability of tax law implementation, reduce regional discrepancies, and improve tax collection efficiency [3]

Core Viewpoint - The Ministry of Finance and the State Taxation Administration have issued an announcement to clarify the execution standards for resource tax policies, addressing issues that have arisen over the past five years of implementation, effective from December 1, 2025 [1][2]. Summary by Relevant Sections Policy Clarification - The announcement clarifies nine key aspects of resource tax policy execution, including circumstances for non-payment of resource tax, applicable tax categories for certain taxable products, tax basis for special circumstances, and management of tax exemptions [2][3]. Non-Payment Circumstances - Two specific situations where resource tax is not applicable have been defined: resources confiscated by law enforcement agencies and resources used for backfilling in construction projects within approved land areas [2]. Taxable Products Definition - The announcement provides detailed definitions for contentious taxable products, particularly in the coal and rare earth sectors, specifying how different forms of coal and mineral products are taxed [2]. Related Transactions - The announcement outlines four legitimate reasons for significantly low prices in related transactions, allowing tax authorities to adjust taxable sales amounts if these reasons are not met [3]. Tax Exemption Management - The announcement includes detailed methods for calculating tax exemptions and specifies the timing of tax obligations under different settlement methods, aiming to standardize policy execution and improve operational clarity [3].

Core Viewpoint - The announcement by the Ministry of Finance and the State Taxation Administration aims to clarify the execution standards of resource tax policies, addressing discrepancies in implementation across regions and reducing disputes arising from policy interpretation [1][3]. Group 1: Policy Clarification - The announcement specifies nine aspects regarding the execution of resource tax policies, including circumstances for non-payment, applicable tax categories for certain taxable products, and the definition of self-used continuously produced taxable products [1][2]. - It addresses the definition and categorization of key strategic resources such as coal, salt, and rare earth minerals, which have been contentious in actual tax administration [2]. Group 2: Compliance and Management - The announcement outlines four legitimate reasons for significantly low prices in related transactions, allowing tax authorities to adjust taxable sales amounts if the reasons do not apply [2]. - It also details the calculation methods and management regulations for tax exemptions, clarifying the timing of tax obligations under different settlement methods [2]. Group 3: Implications for Tax Administration - Experts believe that the clarification of resource tax policies will enhance operational efficiency for tax authorities and taxpayers, reduce tax revenue loss, and maintain tax order [3]. - The measures are seen as crucial for implementing the principle of tax legality, improving the local tax system, and promoting green development through effective resource utilization [3].

Core Viewpoint - The announcement from the Ministry of Finance and the State Taxation Administration clarifies the execution standards for resource tax policies, addressing issues that have arisen over the past five years of implementation, effective from December 1, 2025 [1] Group 1: Policy Clarification - The announcement specifies nine key aspects regarding the execution of resource tax policies, including circumstances for non-payment of resource tax, applicable tax categories for certain taxable products, and the basis for taxation in special situations [2] - Two specific scenarios for exemption from resource tax are defined: resources seized by authorized public management entities and materials used for backfilling in construction projects [2] Group 2: Taxpayer Guidance - The announcement further clarifies the definitions of contentious taxable products such as coal and rare earth minerals, providing detailed criteria for what constitutes raw and processed materials for tax purposes [2] - The announcement outlines four legitimate reasons for significantly low prices in related party transactions, allowing tax authorities to adjust taxable sales amounts accordingly [3] Group 3: Implementation and Compliance - The announcement emphasizes the importance of standardizing policy execution, streamlining tax administration processes, and ensuring fairness and operability in tax law implementation [3] - It aims to reduce regional discrepancies in resource tax law enforcement, providing clearer operational guidelines for tax authorities and taxpayers, thereby enhancing tax collection efficiency and maintaining tax order [3]

Core Viewpoint - The announcement by the Ministry of Finance and the State Taxation Administration clarifies the execution standards for resource tax policies, effective from December 1, 2025, addressing various issues in tax management and compliance [2][3][4]. Group 1: Tax Exemption and Taxable Products - The announcement specifies situations where resource tax is not applicable, such as products confiscated by administrative bodies and certain construction materials used for backfilling [5][6]. - It details the taxable categories for products like condensate oil and mixed light hydrocarbons extracted from crude oil and natural gas, aligning them with existing tax categories [3][5]. Group 2: Taxable Objects and Definitions - The announcement further clarifies the definitions of taxable objects, including coal, rare earth minerals, and salt products, to reduce disputes between taxpayers and tax authorities [3][6][7]. - It emphasizes the importance of precise definitions for strategic resources to ensure consistent tax application across regions [4][6]. Group 3: Transfer Pricing and Compliance - The announcement outlines acceptable justifications for significantly low transfer prices in related transactions, providing four specific scenarios [3][8]. - Tax authorities are empowered to adjust taxable sales amounts if no valid justification is provided for low pricing in related transactions [8][9]. Group 4: Tax Calculation and Management - The announcement introduces detailed methods for calculating tax exemptions and reductions, including formulas based on production ratios and average sales prices [9][10]. - It mandates that taxpayers maintain proper documentation to support claims for tax exemptions or reductions [10][11]. Group 5: Tax Obligation Timing - The announcement specifies the timing for tax obligations based on various sales methods, ensuring clarity on when tax liabilities arise [12][12]. - It outlines the conditions under which tax obligations are triggered, such as direct payments or credit sales [12][12]. Group 6: Implementation Timeline - The new policies will be implemented starting December 1, 2025, with prior unresolved matters to be handled according to the new guidelines [12].