Core Viewpoint - The article discusses the implementation of resource tax policies by the Ministry of Finance and the State Taxation Administration, effective from December 1, 2025, detailing various tax exemptions, taxable products, and calculation methods for resource tax [10][11]. Group 1: Tax Exemptions and Taxable Products - Taxpayers extracting unprocessed or processed coal, as well as specific mineral products, are subject to resource tax based on the type of product [5][6]. - Taxpayers are exempt from resource tax for certain products, including those used in continuous production of non-taxable products [6][12]. - The article outlines specific conditions under which taxpayers can determine the taxable basis for resource tax, including sales of exempt products and the calculation of sales amounts [6][12]. Group 2: Calculation Methods for Tax Exemptions - Taxpayers can calculate the sales amount of exempt or reduced tax products based on the proportion of production, using a specific formula [12][13]. - For self-used exempt products without sales, the average sales price method can be applied to determine the sales amount [13]. - Taxpayers must retain valid documentation for sales of exempt products and ensure compliance with record-keeping requirements [14]. Group 3: Related Transactions and Pricing - Taxpayers selling taxable products to related parties at prices significantly lower than market rates may have their sales amounts adjusted by tax authorities [7][8]. - Justifiable reasons for pricing differences include adherence to government pricing guidelines and reasonable cost adjustments by related parties [8][9]. Group 4: Tax Obligation Timing - The timing of tax obligations for sales of taxable products varies based on the payment method, with specific rules for direct payments, credit sales, and prepayments [16][17].