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 Ministry of Finance has issued a notice clarifying the execution standards for resource tax policies, specifically regarding the taxation of various mineral products, including light and heavy rare earths, condensate oil, and other mineral resources [1][2]. Taxation Policy - Taxpayers extracting light rare earth ores that undergo initial processing to produce mineral-type rare earth concentrates will be taxed according to light rare earth mining products [6]. - Taxpayers extracting ion-type rare earth ores and producing rare earth solutions, carbonates, and oxalates through ion exchange and other processes will be taxed according to medium and heavy rare earth mining products [6]. - Condensate oil extracted from gas fields will be taxed under the crude oil tax category [3][4]. Exemptions and Special Cases - Certain entities, such as administrative and judicial bodies, are exempt from paying resource tax on confiscated taxable products [2]. - Construction projects extracting sand, clay, and other minerals for direct use in the project are also exempt from resource tax [2]. Tax Calculation Basis - The tax basis for resource tax will be determined based on the sales amount excluding VAT for taxable products sold or self-used in continuous production of non-taxable products [7][8]. Related Transactions - If a taxpayer sells taxable products to an affiliated unit at a price significantly lower than the price charged to non-affiliated units without justification, tax authorities may adjust the taxable sales amount accordingly [9][10]. Implementation Timeline - The new tax policies will take effect on December 1, 2025, and will apply to previously unprocessed matters according to the new regulations [18].