欢迎扫描下方二维码关注： 准予扣减的外购应税产品购进金额(数量)=外购原矿购进金额(数 量)×(本地区原矿适用税率÷本地区选矿产品适用税率) 量)×(本地区原矿适用税率÷本地区选矿产品适用税率) 不能按照上述方法计算扣减的，按照主管税务机关确定的其他合理方 法进行扣减。" 公司开采原油,用这些原油来加热、修井的,要交资源税吗？ 答： 根据《中华人民共和国资源税法》(中华人民共和国主席令第三 十三号)规定："第六条 有下列情形之一的，免征资源税：（一）开采原油 以及在油田范围内运输原油过程中用于加热的原油、天然气；"。 对用 于"修井"的原油未规定免税，应按规定计算缴纳资源税。 END 资源税的销售数量如何确定？ 答： 根据《财政部 税务总局关于资源税有关问题执行口径的公告》 （财政部 税务总局公告2020年第34号）规定："四、应税产品的销售数 量，包括纳税人开采或者生产应税产品的 实际销售数量和自用于应当缴纳 量，包括纳税人开采或者生产应税产品的 实际销售数量和自用于应当缴纳 资源税情形的应税产品数量 。" 外购与自采应税产品混合销售或者混合加工为应税产品的如何计 征资源税？ 答： 一、根据《财政部 税务总 ...

1. Report Industry Investment Rating - No information provided 2. Core Viewpoints of the Report - The recent rebound in coal and coking prices was mainly driven by news such as a 20% resource - tax increase on Mongolian coal exports, sudden production cuts in Shanxi, and capacity clearance due to the new Mineral Resources Law. However, the authenticity of these news has been gradually disproven. After the emotional release, the market will return to being fundamentally driven. Since the spot prices have not significantly increased, the off - season pressure will lead to the intervention of industrial hedging funds, which will resist the continuous rise of prices. The current futures price rebound is regarded as a basis - narrowing market. Its sustainability depends on the cooperation of spot prices and changes in market expectations of the supply - side production capacity [2][22] 3. Summary by Relevant Catalogs 3.1 Market Review - **Futures Market**: Last week, the opening price of the main coking coal contract JM2509 was 726.0 yuan/ton, with a high of 796.0 yuan/ton, a low of 709.0 yuan/ton, and a closing price of 778.5 yuan/ton, a fluctuation of 37.5 yuan/ton compared to the previous week's settlement price. The trading volume was 4,897,442.0 lots, and the open interest was 556,894.0 lots. The opening price of the main coke contract J2509 was 1,311.0 yuan/ton, with a high of 1,379.0 yuan/ton, a low of 1,280.5 yuan/ton, and a closing price of 1,350.5 yuan/ton, a fluctuation of 42.0 yuan/ton compared to the previous week's settlement price. The trading volume was 139,922.0 lots, and the open interest was 53,370.0 lots [4] - **Basis Analysis**: The basis of S1.3 G75 main coking coal (Mongolian 5) in Shaheyi was 110 yuan/ton, and the basis of the main coke contract was - 22 yuan/ton [4] - **Spread Analysis**: The spread between the 2509 coke contract and the 2509 coking coal contract was 572.0 yuan/ton [4] 3.2 Domestic Spot Market - S1.3 G75 main coking coal (Shanxi coal) in Jiexiu was priced at 970 yuan/ton (unchanged); S1.3 G75 main coking coal (Mongolian 5) in Shaheyi was 889 yuan/ton (up 5 yuan/ton); S1.3 G75 main coking coal (Mongolian 3) in Shaheyi was 901 yuan/ton (down 5 yuan/ton) [5] 3.3 Port Information - **Inventory**: As of June 7, 2025, the total coal inventory at Qinhuangdao Port was 645.00 million tons, at Caofeidian Port was 565.00 million tons, at Jingtang Port was 826.80 million tons, and at Xingang of Guangzhou Port was 47.40 million tons [11] - **Quotations**: The ex - warehouse price of Shanxi main coking coal at Jingtang Port was 1290 yuan/ton, the ex - warehouse price of foreign - trade Australian main coking coal at Qingdao Port was 1205 yuan/ton, at Lianyungang Port was 1205 yuan/ton, at Rizhao Port was 1110 yuan/ton, and at Tianjin Port was 1195 yuan/ton [11] 3.4 Freight Information - As of June 6, 2025, the China Coastal Coal Freight Index (CBCFI) was 693.19, the Panamax Freight Index (BPI) was 1,246.00, the Capesize Freight Index (BCI) was 2,842.00, the Supramax Freight Index (BSI) was 933.00, and the Handysize Freight Index (BHSI) was 472.00 [13] 3.5 Coking Industry - **Coke Price Index**: The price of quasi - first - grade coke in Lvliang was 1040 yuan/ton (down 70 yuan/ton); in Tangshan, it was 1240 yuan/ton (down 70 yuan/ton); at Rizhao Port, it was 1200 yuan/ton (unchanged) [16] - **Coke Inventory**: This week, the coke inventory of 247 steel mills was 685.5 million tons, and the coke inventory of 230 independent coking plants was 67.06 million tons [18] 3.6 Technical Analysis - The coking coal JM2509 contract closed down last week, with a support level of 700 yuan/ton and a resistance level of 900 yuan/ton. The coke J2509 contract also closed down last week, with a support level of 1250 yuan/ton and a resistance level of 1400 yuan/ton [20] 3.7 Views and Operation Suggestions - **View**: The current futures price rebound is regarded as a basis - narrowing market, and its sustainability depends on the cooperation of spot prices and changes in market expectations of the supply - side production capacity [22] - **Operation Suggestion**: Adopt range - bound trading [23]

Core Viewpoint - The article discusses the tax-related provisions in the "Civil Code of the People's Republic of China," particularly focusing on resource tax and water resource tax, highlighting their implications for taxpayers and the environment [3]. Resource Tax - Resource tax applies to units and individuals developing taxable resources within the territory and jurisdiction of the People's Republic of China [5]. - Exemptions from resource tax include: - Crude oil extracted and transported for heating within the oil field [5]. - Coalbed gas extracted for safety production needs [5]. - Reductions in resource tax include: - 20% reduction for crude oil and natural gas extracted from low-yield oil and gas fields [5]. - 30% reduction for high-sulfur natural gas, tertiary oil recovery, and crude oil and natural gas from deep-water oil and gas fields [5]. - 40% reduction for heavy oil and high-viscosity oil [5]. - 30% reduction for minerals extracted from depleted mines [5]. - The State Council can exempt or reduce resource tax to promote resource conservation and environmental protection, subject to the approval of the Standing Committee of the National People's Congress [5]. Water Resource Tax - The water resource tax targets surface water and groundwater, excluding unconventional water sources such as recycled water, rainwater, seawater, and brackish water [6]. - Surface water encompasses dynamic and static water on land, including rivers, lakes, and water resource allocation projects [6].

Group 1 - The core viewpoint emphasizes the importance of green taxation as a policy tool to encourage and guide people towards sustainable production and living practices [1] - The green tax system in China has been continuously improved, forming a comprehensive framework that includes various taxes such as environmental protection tax, resource tax, and cultivated land occupation tax, covering five major aspects: resource extraction, production, circulation, consumption, and emissions [1] - The Environmental Protection Tax Law is the first dedicated tax law in China aimed at promoting ecological civilization, with a tax system designed to encourage pollution reduction through a "more discharge, more pay; less discharge, less pay; no discharge, no pay" approach [1] Group 2 - Resource tax serves as a protective measure for natural resources, covering 164 tax items that include all discovered mineral types and salt, such as crude oil, natural gas, coal, and iron [2] - Other taxes like value-added tax, consumption tax, and corporate income tax also play significant roles in promoting green development, with measures such as VAT exemptions for green products and higher consumption taxes on polluting or high-energy-consuming products [2]