Group 1 - The article discusses the transfer of residents' island usage fees to the tax department for collection, aiming to enhance the management of special revenue from mineral resources [4] - A new electronic tax system has been introduced for taxpayers to report and pay special revenue from mineral resources, which is generated automatically based on data input from third-party sources or the tax authority [4] - Taxpayers are required to declare and pay the special revenue projects according to relevant regulations and rules [4] Group 2 - The electronic tax bureau provides various functionalities including non-tax revenue declaration, tax fee declaration, and financial report submission [5] - Taxpayers can log into the new electronic tax bureau to access the declaration forms and submit their applications [6] - The article mentions specific deadlines for the declaration of special revenue from mineral resources, indicating a structured timeline for compliance [6] Group 3 - E-commerce enterprises are required to provide relevant materials to the tax authority for record-keeping and must report any changes within 30 days [12] - New e-commerce enterprises can directly handle paperless export tax refund applications, categorized under three types for management purposes [12][15] - The article emphasizes that e-commerce businesses can submit export tax refund applications and related electronic data through the electronic tax bureau [13]

Group 1 - The core concept of mineral resource special income refers to the various revenues collected by the state from exploration and mining rights holders in China, including mining rights transfer income, exploration rights usage fees, and mining rights usage fees [2][3] - The legal framework for mineral resource rights was established with the Mineral Resources Law in 1986, and significant reforms were introduced in 2017 and 2022 to streamline the collection process and transfer responsibilities to tax authorities [2][4] - In 2023, new regulations were issued to adjust the collection of mining rights transfer income, changing the payment structure to a combination of upfront payment and annual payments based on sales revenue [2][4] Group 2 - The mining rights transfer income is calculated as the transaction price of exploration or mining rights plus annual payments based on the sales revenue of mined products multiplied by the applicable rate [4][7] - The exploration rights usage fee is charged annually based on the area of the exploration block, starting at 100 yuan per square kilometer for the first three years and increasing to a maximum of 500 yuan from the fourth year [4][7] - The mining rights usage fee is set at 1000 yuan per square kilometer annually, and there are specific timelines for payment based on the type of income [4][7] Group 3 - The collection of mining rights transfer income is structured to ensure timely payments, with penalties for late payments set at 0.2% per day on the overdue amount [4][7] - The policy is supported by various legal documents, including the Mineral Resources Law and its implementation rules, which outline the framework for the management and collection of mineral resource revenues [4][7]

Core Points - The article discusses non-tax revenue, specifically focusing on mineral resource special income, which is collected by the government from mining rights holders for exploration and extraction activities [1][3]. Group 1: Definition and Scope - Mineral resource special income refers to the revenue collected by the state from exploration and mining rights holders in China, including mining rights transfer income, exploration rights usage fees, and mining rights usage fees [3][4]. - Since January 1, 2022, the tax authority is responsible for collecting mineral resource special income [3]. Group 2: Payment Subjects and Collection Standards - The payment subjects are mining rights holders, which include exploration and mining rights holders [4]. - The collection standards for mining rights transfer income can be based on either the transfer income rate or the transfer amount [6][15]. Group 3: Collection Methods - For the income based on the transfer income rate, it applies to specific mineral types listed in the relevant directory, with income collected at the time of transfer and annually based on sales revenue [7][10]. - For the income based on the transfer amount, it is determined by competitive bidding or agreement, with the income calculated based on the higher of assessed value or market benchmark price [15][17]. Group 4: Usage Fees - Exploration rights usage fees are calculated annually based on the area of the block, starting at 100 yuan per square kilometer for the first three years, increasing to a maximum of 500 yuan from the fourth year [20]. - Mining rights usage fees are set at 1,000 yuan per square kilometer annually [21]. Group 5: Payment Deadlines and Methods - Mining rights transfer income must be paid within 30 days of receiving the payment notice from the tax authority, with annual declarations due by the end of February of the following year [21][27]. - Payments can be made through the electronic tax bureau or in person at tax service halls, with detailed steps provided for online submission [22][25].