欢迎扫描下方二维码关注： ↑ 点击上方 " 蓝色柳林财税室 " 关注我们 未经加工处理的 - 经过破碎、选研 按照煤原 (研石直径50mm →矿征收资 以上)后的 源税 经过筛选分类后 的筛选煤、低热 开采的 值煤 煤炭 通过洗选、 H 选、风选等物理 按照煤选 化学工艺去灰去 → 矿产品征 研后生产的精 收资源 煤、中煤、煤泥 等 2 经过洗选等初 加工过程产出 的矿岩型稀土 按照轻稀 精矿（包括氟 _土选矿产 开采的- 碳饰矿精矿、 品征收资 轻稀土 独居石精矿以 源税 原矿 及 混 合 型 稀 土 精矿等) B 通过离子交换原 理等工艺生产的 稀土料液、碳酸 按照中重 稀土、草酸稀土 稀土选矿 开采的 产品征收 通过灼烧、氧化 离子型 资源税 等工艺生产的混 稀土原矿 合稀土氧化物 4 通过蒸发结晶 法、沉淀法、溶 剂萃取法、离子 按照盐类 交换法、膜分离 →选矿产品 开采的一 法等物理工艺生 征收资源 盐湖卤水 产的氯化盐、硫 税 盐井卤水 酸盐、硝酸盐等 U 2 6 6 6 5 5 关于计税依据 1 纳税人销售免征增值税的应税产 品,或将应税产品自用于连续生产免 征增值税的非应税产品,以不包括增 值 ...

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].

《 人民日报 》（ 2025年12月01日 18 版） (责编：岳弘彬、牛镛) 关注公众号：人民网财经 本报电 近日，财政部、国家税务总局联合发布公告，明确了资源税有关政策执行口径，自2025年12月1 日起施行。公告主要从9个方面明确了对资源税有关政策和征管问题的执行口径，包括不缴纳资源税的 情形、部分应税产品的适用税目和征税对象、特殊情形下应税产品的计税依据、关联交易价格明显偏低 的正当理由、自用连续生产应税产品定义、减免税管理规定和计算方法、不同结算方式下资源税的纳税 义务发生时间等。在资源税征税对象方面，公告对实际征管中征纳双方争议较为集中的煤炭原矿、选矿 产品、盐类选矿产品和轻稀土、中重稀土等重要战略资源原矿、选矿产品的概念定义，作了进一步的明 确和细化。明确资源税有关政策执行口径，有利于进一步消除地区间资源税法的执行差异，避免因政策 理解偏差导致的征管争议，为税务部门和纳税人提供了更为清晰的操作指引。 （王 观） ...

Group 1 - The announcement clarifies the execution standards for resource tax policies, effective from December 1, and addresses nine key areas including tax exemptions and tax base for certain taxable products [1][2] - The announcement does not increase the overall tax burden on related industries, thus it is not expected to cause significant fluctuations in product prices [1][2] - The policy aims to unify execution standards and regulate tax administration processes, which will help stabilize the pricing system of resource products and maintain fair competition in the industry [1][3] Group 2 - The announcement provides detailed definitions for important strategic resources such as coal, salt, and rare earth minerals, clarifying the taxable items for these resources [2] - It specifies the tax obligations for low-priced related party transactions without legitimate reasons, allowing tax authorities to adjust taxable sales amounts accordingly [3] - The implementation of the announcement is expected to promote efficient and green resource utilization, encouraging companies to improve resource efficiency and reduce costs through compliant practices [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, crude oil, and natural gas, as well as the recycling of tailings for specific mineral components [2] - The definitions of key strategic resources such as coal, salt, and rare earths have been further clarified to reduce disputes between taxpayers and tax authorities [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 calculation method for 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 jointly announced the implementation of resource tax policy execution standards, effective from December 1, 2025, to clarify various aspects of resource tax management and address existing ambiguities in the current system [1][4][22] Summary by Sections Resource Tax Policy Execution - The announcement clarifies nine aspects of resource tax policy execution, including circumstances for non-payment, applicable tax categories for certain taxable products, tax basis for taxable products under special circumstances, and management of tax exemptions [4][8] Tax Revenue Data - Resource tax revenue for 2024 is projected at 296.4 billion yuan, a decrease of 3.5% from the previous year. Annual resource tax revenues from 2020 to 2023 were reported as 175.5 billion, 228.8 billion, 338.9 billion, and 307 billion yuan respectively [4][5] Tax Exemption Circumstances - The announcement specifies that certain entities, such as administrative and judicial bodies, are exempt from resource tax for products confiscated or collected under legal authority. Additionally, materials like sand and clay used for construction within approved land areas are also exempt [8][9] Tax Categories and Objects - The announcement details tax categories for various resources, including condensate oil, mixed light hydrocarbons from oil and gas extraction, and specific mineral recovery processes. It also clarifies definitions for coal, rare earths, and salt products [10][12][11] Related Transactions - To mitigate risks associated with related transactions, the announcement outlines four legitimate reasons for significantly low pricing in related party transactions. Tax authorities can adjust taxable sales amounts if no valid reason is provided [15][16] Tax Calculation Methods - The announcement provides detailed methods for calculating tax exemptions and reductions, including formulas based on production ratios and average sales prices. It emphasizes the need for proper documentation to support claims for tax exemptions [17][18] Tax Obligation Timing - The timing for tax obligations is defined based on various sales methods, including direct payment, credit sales, and consignment sales, specifying when the tax obligation arises [21] Implementation Timeline - The new resource tax execution standards will take effect on December 1, 2025, and will apply to any unresolved matters prior to this date [22]

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 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, 2025, aiming to address ambiguities and disputes in the current resource tax law implementation [1][2]. Group 1: Policy Clarifications - The announcement outlines nine key aspects regarding the execution of resource tax policies, including circumstances under which resource tax is not payable, applicable tax categories for certain taxable products, and tax bases for taxable products under special circumstances [1]. - The resource tax law was officially implemented on September 1, 2020, but issues such as disputes over tax categories and unclear definitions of taxable products have emerged, necessitating clearer policy execution standards [1]. Group 2: Taxation Scope and Definitions - The announcement specifies the tax categories for condensate oil, mixed light hydrocarbons separated from crude oil and natural gas, and details the tax categories for specific mineral components recovered from tailings [2]. - It further clarifies the definitions of taxable resources, including coal, salt, and rare earth minerals, which have been contentious in actual tax administration [2]. Group 3: Compliance and Risk Management - To enhance risk prevention and compliance management regarding related transactions, the announcement lists four legitimate reasons for significantly low prices in related transactions, allowing tax authorities to adjust taxable sales amounts if not justified [2]. - The clarification of resource tax execution standards is expected to reduce discrepancies in tax law implementation across regions, thereby minimizing disputes and improving tax administration efficiency [2].