Core Viewpoint - The Ministry of Finance and the State Taxation Administration have issued a notice clarifying the implementation of resource tax policies related to rare earth mining, specifying the tax obligations for different types of rare earth products [1] Group 1: Taxation on Light Rare Earths - Taxpayers will be subject to resource tax on the mined light rare earth ores that undergo initial processing such as washing and selection, resulting in mineral-type rare earth concentrates, including fluorocarbon cerium concentrate, monazite concentrate, and mixed rare earth concentrates [1] Group 2: Taxation on Heavy Rare Earths - Taxpayers will also be required to pay resource tax on ion-type rare earth ores processed through ion exchange and other methods to produce rare earth solutions, rare earth carbonates, rare earth oxalates, and mixed rare earth oxides produced through calcination and oxidation processes [1]