2025.11. 24 本文字数：1503，阅读时长大约3分钟 作者 | 第一财经 陈益刊 资源税法实施五年多以来，实践中存在部分税目争议较大、一些应税产品定义不够细化、关联交易价格 偏低的判定理由不够明确等问题，为解决这一问题，财税部门出新规。 11月24日，财政部 税务总局公开《关于明确资源税有关政策执行口径的公告》（下称《公告》），在 部分应税产品的适用税目和征税对象等九个方面明确了资源税有关政策和征管问题的执行口径。该《公 告》自2025年12月1日起施行，此前已发生未处理的事项，按照本公告规定执行，已处理的事项不再调 整。 北京国家会计学院副院长、教授李旭红表示，在严格执行资源税法的基础上，对实际征管中征纳双方争 议较大的问题进行明确细化，是落实税收法定原则、完善地方税体系和绿色税制的重要举措，既有利于 提升资源税政策落实的精准性、稳定性、权威性，又有利于更好地发挥资源税的经济调控作用，促进资 源全面节约和高效利用，助推绿色发展。 目前在中国开发应税资源就必须缴纳资源税，目前资源税税目较多，不同税目适用不同税率。实践中存 在一些细分资源适用税目及征税对象存在争议。而此次《公告》一大内容正是明晰相关政 ...

每经AI快讯，11月24日，财政部、税务总局发布关于明确资源税有关政策执行口径的公告。其中明 确，纳税人将开采的轻稀土原矿经过洗选等初加工过程产出的矿岩型稀土精矿(包括氟碳铈矿精矿、独 居石精矿以及混合型稀土精矿等)，按照轻稀土选矿产品征收资源税。纳税人将开采的离子型稀土原矿 通过离子交换原理等工艺生产的稀土料液、碳酸稀土、草酸稀土和通过灼烧、氧化等工艺生产的混合稀 土氧化物，按照中重稀土选矿产品征收资源税。 ...

【大河财立方消息】11月24日，财政部、国家税务总局发布关于明确资源税有关政策执行口径的公告， 自2025年12月1日起施行。 根据《中华人民共和国资源税法》规定，现就资源税有关政策执行口径公告如下： 一、关于不缴纳资源税的情形 （一）各级行政机关、监察机关、审判机关、检察机关，以及法律法规授权的具有管理公共事务职能的 事业单位和组织依照国家有关法律法规罚没、收缴的资源税应税产品（以下简称应税产品），不缴纳资 源税。 （二）工程建设项目在批准占地范围内开采并直接用于本工程回填的砂石、粘土等矿产品，不属于开发 应税资源，不缴纳资源税。 二、关于适用税目 （一）纳税人开采的凝析油，按照原油税目征收资源税。 凝析油是指在气田开发中或油田开发天然气中因温度压力变化凝析出来的液相组分。 （二）纳税人从开采的原油中分离出的油气田混合轻烃，按照原油税目征收资源税；纳税人从开采的天 然气中分离出的油气田混合轻烃，按照天然气税目征收资源税。 油气田混合轻烃的界定，参照《油气田混合轻烃》（SY/T 7831）执行。 （三）纳税人以尾矿为原料对特定矿物组分进行再选回收利用的，按照特定矿物组分对应的税目征收资 源税。纳税人以尾矿为原 ...

根据《中华人民共和国资源税法》规定，现就资源税有关政策执行口径公告如下： 一、关于不缴纳资源税的情形 （一）各级行政机关、监察机关、审判机关、检察机关，以及法律法规授权的具有管理公共事务职能的 事业单位和组织依照国家有关法律法规罚没、收缴的资源税应税产品（以下简称应税产品），不缴纳资 源税。 （二）工程建设项目在批准占地范围内开采并直接用于本工程回填的砂石、粘土等矿产品，不属于开发 应税资源，不缴纳资源税。 智通财经APP获悉，11月24日，财政部发布关于明确资源税有关政策执行口径的公告。其中提到，纳税 人将开采的轻稀土原矿经过洗选等初加工过程产出的矿岩型稀土精矿（包括氟碳铈矿精矿、独居石精矿 以及混合型稀土精矿等），按照轻稀土选矿产品征收资源税。纳税人将开采的离子型稀土原矿通过离子 交换原理等工艺生产的稀土料液、碳酸稀土、草酸稀土和通过灼烧、氧化等工艺生产的混合稀土氧化 物，按照中重稀土选矿产品征收资源税。 原文如下： 关于明确资源税有关政策执行口径的公告 财政部 税务总局公告2025年第12号 二、关于适用税目 （一）纳税人开采的凝析油，按照原油税目征收资源税。 凝析油是指在气田开发中或油田开发天然气中因 ...

Report Industry Investment Rating - Not mentioned in the report. Core Viewpoints - Most commodities are expected to be in a state of oscillation in the short term, with some showing potential for decline or upside. Amid uncertainties in tariffs and changing policies, investors are advised to be cautious and adjust their strategies according to market conditions [1]. Summary by Related Catalogs Macro Finance - For stock index futures, it's recommended to hold a light position and wait for a clear market direction. Due to high overseas uncertainties during the May Day holiday and low option volatility, consider a double - buy strategy for stock index options before the holiday [1]. - The bond futures are favored by asset shortage and weak economy, but the central bank's short - term interest rate risk warning restricts the upside [1]. - Gold is in short - term oscillation adjustment, but the long - term upward logic remains unchanged [1]. Non - Ferrous Metals - Copper has decent downstream demand, but there is a risk of price correction due to trade frictions [1]. - Aluminum prices oscillate due to uncertainties in global trade frictions [1]. - Alumina's supply - demand pattern has improved, with limited downside but lack of upward momentum [1]. - Zinc has support from low near - month inventory but faces fundamental suppression, presenting short - selling opportunities [1]. - Nickel prices oscillate after bottom - up repair. Pay attention to the cost support of electrowon nickel and beware of policy changes [1]. - Stainless steel futures oscillate in the short term. It's advisable to wait and see, and the industrial side should focus on policy changes and steel mill production schedules [1]. - Tin has a risk of supply premium disappearing as the复产 expectation in Low - Bang strengthens [1]. Industrial and Energy - Related Commodities - Industrial silicon is in a state of oversupply, with demand not improving and inventory pressure not relieved [1]. - Polysilicon's抢装潮 is ending, with demand expected to decline in the second half of the year. There is a need for a rebound after a large short - term decline [1]. - Carbonate lithium has a pattern of supply exceeding demand, with downstream maintaining just - in - time purchases [1]. - Steel products such as rebar and hot - rolled coil face downward pressure on opening prices due to trade disputes [1]. - Iron ore is under short - term pressure due to tariff policies and market sentiment [1]. - Manganese silicon and silicon iron oscillate, with cost and supply - demand factors at play [1]. - Glass and soda ash face supply - demand imbalances, with prices under pressure [1]. - Coke and coking coal are in a relatively oversupplied situation, and industrial customers can seize hedging opportunities [1]. Agricultural Products - Palm oil, soybean oil, and rapeseed oil are affected by weather and market sentiment, and it's recommended to wait and see before the holiday [1]. - Cotton prices may be affected by the trend of crude oil and the substitution effect between chemical fiber and cotton [1]. - Sugar prices are affected by overseas supply shortages and domestic high inventory [1]. - Corn may have a correction risk after the hype cools down, with a long - term bullish logic [1]. - Soybean meal is expected to oscillate weakly, and M09 is recommended to be bought at low prices [1]. Forestry and Livestock - Pulp is recommended to be short - sold or hedged due to weak cost support and entering the off - season [1]. - Logs have high inventory and no short - term positive factors, expected to oscillate at a low level [1]. - Pigs have a clear downward expectation in the futures market due to increased supply and lack of downstream highlights [1]. Energy and Chemicals - Crude oil, fuel oil, and asphalt are affected by factors such as tariffs, OPEC + policies, and cost - demand relationships [1]. - Rubber products such as natural rubber and BR rubber oscillate, with weak fundamentals [1]. - PTA is bearish due to device maintenance and weak market sentiment [1]. - Ethylene glycol, styrene, urea, methanol, PE, PP, PVC, and caustic soda all have their own supply - demand and market sentiment factors affecting their price trends [1]. Others - For the container shipping European line, the peak - season contracts can be lightly tested for long positions, and attention should be paid to the 6 - 8 reverse spread [1].