• 法律图书馆

  • 新法规速递

  • 中华人民共和国资源税暂行条例(附英文)

    1. 【颁布时间】1993-12-25
    2. 【标题】中华人民共和国资源税暂行条例(附英文)
    3. 【发文号】令第139号
    4. 【失效时间】
    5. 【颁布单位】国务院
    6. 【法规来源】http://www.chinatax.gov.cn/view.jsp?code=200309241005196225

    7. 【法规全文】

     

    中华人民共和国资源税暂行条例(附英文)

    中华人民共和国资源税暂行条例(附英文)

    国务院


    中华人民共和国资源税暂行条例(附英文)


    中华人民共和国资源税暂行条例(附英文)

    1993年12月25日,国务院


    《中华人民共和国资源税暂行条例》已经一九九三
    年十一月二十六日国务院第十二次常务会议通过,现予 发布,自一九九四年一月一日起施行。
    总 理
    一九九三年十二月二十五日
    第一条 在中华人民共和国境内开采本条例规定的矿产品或者生产盐(以下简称开采或者生产应税产品)的单位和个人,为资源税的纳税义务人(以下简称纳税人),应当依照本条例缴纳资源税。
    第二条 资源税的税目、税额,依照本条例所附的《资源税税目税额幅度表》及财政部的有关规定执行。
    税目、税额幅度的调整,由国务院决定。
    第三条 纳税人具体适用的税额,由财政部商国务院有关部门,根据纳税人所开采或者生产应税产品的资源状况,在规定的税额幅度内确定。
    第四条 纳税人开采或者生产不同税目应税产品的,应当分别核算不同税目应税产品的课税数量;未分别核算或者不能准确提供不同税目应税产品的课税数量的,从高适用税额。
    第五条 资源税的应纳税额,按照应税产品的课税数量和规定的单位税额计算。应纳税额计算公式:
    应纳税额=课税数量×单位税额
    第六条 资源税的课税数量:
    (一)纳税人开采或者生产应税产品销售的,以销售数量为课税数量。
    (二)纳税人开采或者生产应税产品自用的,以自用数量为课税数量。
    第七条 有下列情形之一的,减征或者免征资源税:
    (一)开采原油过程中用于加热、修井的原油,免税。
    (二)纳税人开采或者生产应税产品过程中,因意外事故或者自然灾害等原因遭受重大损失的,由省、自治区、直辖市人民政府酌情决定减税或者免税。
    (三)国务院规定的其他减税、免税项目。
    第八条 纳税人的减税、免税项目,应当单独核算课税数量;未单独核算或者不能准确提供课税数量的,不予减税或者免税。
    第九条 纳税人销售应税产品,纳税义务发生时间为收讫销售款或者取得索取销售款凭据的当天;自产自用应税产品,纳税义务发生时间为移送使用的当天。
    第十条 资源税由税务机关征收。
    第十一条 收购未税矿产品的单位为资源税的扣缴义务人。
    第十二条 纳税人应纳的资源税,应当向应税产品的开采或者生产所在地主管税务机关缴纳。纳税人在本省、自治区、直辖市范围内开采或者生产应税产品,其纳税地点需要调整的,由省、自治区、直辖市税务机关决定。
    第十三条 纳税人的纳税期限为一日、三日、五日、十日、十五日或者一个月,由主管税务机关根据实际情况具体核定。不能按固定期限计算纳税的,可以按次计算纳税。
    纳税人以一个月为一期纳税的,自期满之日起十日内申报纳税;以一日、三日、五日、十日或者十五日为一期纳税的,自期满之日起五日内预缴税款,于次月一日起十日内申报纳税并结清上月税款。
    扣缴义务人的解缴税款期限,比照前两款的规定执行。
    第十四条 资源税的征收管理,依照《中华人民共和国税收征收管理法》及本条例有关规定执行。
    第十五条 本条例由财政部负责解释,实施细则由财政部制定。
    第十六条 本条例自一九九四年一月一日起施行。一九八四年九月十八日国务院发布的《中华人民共和国资源税条例(草案)》、《中华人民共和国盐税条例(草案)》同时废止。

    附: 资源税税目税额幅度表
    税 目 税 额 幅 度
    --------------------------------------------------------
    一、原 油 8—30 元/吨
    二、天 然 气 2—15 元/千立方米
    三、煤 炭 0.3—5 元/吨
    四、其他非金属矿原矿 0.5—20 元/吨或者立方米
    五、黑色金属矿原矿 2—30 元/吨
    六、有色金属矿原矿 0.4—30 元/吨
    七、固体盐 10—60 元/吨
    液体盐 2—10 元/吨
    --------------------------------------------------------

    PROVISIONAL REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ONRESOURCE TAX

    (State Council: 13 December 1993)

    Whole Doc.
    Article 1
    All units and individuals engaged in the exploitation of mineral
    products as prescribed in these Regulations or production of salt within
    the territory of the People's Republic of China (hereinafter referred to
    as `exploiting or producing taxable products') are taxpayers of Resource
    Tax (hereinafter referred to as `taxpayers') and shall pay Resource Tax in
    accordance with these Regulations.
    Article 2
    The taxable items and tax amounts of Resource tax shall be determined
    in accordance with the Table)> attached to these Regulations as well as the relevant stipulations
    of the Ministry of Finance.
    Any adjustments to the taxable items and tax amount range shall be
    determined by the State Council.
    Article 3
    The specific tax amount applicable to taxpayers shall be determined.
    within a prescribed tax amount range, by the Ministry of Finance in
    consultation with the relevant departments of the State Council in
    accordance with the resource situation of the taxable products exploited
    or produced by taxpayers.
    Article 4
    Taxpayers exploiting or producing taxable products under different
    taxable items. The assessable volume of the taxable products under
    different taxable items shall be accounted for separately. If the
    assessable volume of the taxable products under different taxable items
    has not been accounted for separately or cannot be accurately provided,
    the higher tax amount shall apply.
    Article 5
    The tax payable for Resource Tax shall be computed in accordance with
    the assessable volume of the taxable products and the prescribed unit tax
    amount. The formula for computing the tax payable is as follows:
    Tax payable = Assessable volume x Unit tax amount
    Article 6
    The assessable volume of Resource Tax is as follows:
    (1) For taxpayers exploiting or producing taxable products for
    sale, the sales volume shall be the assessable volume.
    (2) For taxpayers exploiting or producing taxable products for own
    use, the self-used volume shall be the assessable volume.
    Article 7
    Resource Tax shall be reduced or exempt under any one of the
    following circumstances:
    (1) Crude oil used for heating or repairing wells in the course of
    exploiting crude oil shall be exempt.
    (2) For taxpayers sustaining huge losses due to such reasons as
    accidents or natural disasters in the course of exploiting or producing
    taxable products, tax reduction or exemption shall be determined at the
    discretion of the People's governments of the provinces, autonomous
    regions or municipalities directly under the central government.
    (3) Other tax reduction or exemption items as stipulated by the State
    Council.
    Article 8
    The assessable volume of the tax reduced or exempt items of the
    taxpayer shall be accounted for separately. If the assessable volume has
    not been accounted for separately or cannot be accurately provided, no
    reduction or exemption shall be granted.
    Article 9
    For taxpayers selling taxable products, the time at which the tax
    liability arises shall be the day on which the sales sum is received or
    documented evidence of right to collect the sales sum is obtained. For
    self-produced taxable products for own use, the time at which the tax
    liability arises shall be the day on which the products are removed for
    use.
    Article 10
    Resource Tax shall be collected by the tax authorities.
    Article 11
    The units purchasing untaxed mineral products shall be the Resource
    Tax withholding agent.
    Article 12
    The Resource Tax payable by taxpayers shall be paid to the local
    competent tax authorities where the taxable products are exploited or
    produced. For taxpayers exploiting or producing taxable products within
    the boundaries of their own provinces, autonomous regions and
    municipalities, any adjustments in the tax payment location shall be
    determined by the tax authorities of the provinces, autonomous regions and
    municipalities.
    Article 13
    The assessable period for taxpayers shall be one day, three days,
    five days, ten days, fifteen days or one month to be determined by the
    competent tax authorities according to the actual circumstances; tax that
    cannot be assessed in regular periods may be assessed on a
    transaction-by-transaction basis.
    Taxpayers that adopt one month as an assessable period shall report
    and pay tax within ten days following the end of the period. If an
    assessable period of one day, three days, five days, ten days or fifteen
    days is adopted, the tax shall be prepaid within five days following the
    end of the period and a monthly return shall be filed with any balance of
    tax due settled within ten days from the first day of the following month.
    The tax payment deadlines for withholding agents shall be determined
    with reference to the stipulations of the above two paragraphs.
    Article 14
    The collection and administration of Resource Tax shall be conducted
    in accordance with the relevant regulations of the Republic of China on Tax Collection and Administration> and these
    Regulations.
    Article 15
    The Ministry of Finance shall be responsible for the interpretation
    of these Regulations and for the formulation of the Detailed Rules and
    Regulations for the implementation of these Regulations.
    Article 16
    These Regulations shall come into effect from January, 1, 1994. The
    and
    the
    promulgated by the State Council on September 18, 1984 shall be repealed
    on the same date.

    RESOURCE TAX TAXABLE ITEMS AND TAX AMOUNT RANGE TABLE
    ----------------------------------------------------------------
    Taxable
    Items Tax Amount Range
    ----------------------------------------------------------------
    1. Crude oil 8-30 yuan/ton
    2. Natural gas 2-15 yuan/1000 cubic metres
    3. Coal 0.3-5 yuan/ton
    4. Other non-metal ores 0.5-20 yuan/ton or one cubic metre
    5. Ferrous metal ores 2-30 yuan/ton
    6. Non-ferrous metal ores 0.4-30 yuan/ton
    7. Salt
    Solid salt 10-60 yuan/ton
    Liquid salt 2-10 yuan/ton
    ----------------------------------------------------------------



    ====================================
    免责声明:
    本站(law-lib.com)法规文件均转载自:
    政府网、政报、媒体等公开出版物
    对本文的真实性、准确性和合法性,
    请核对正式出版物、原件和来源
    客服:0571-88086486更多联系
    ====================================

    中央颁布单位

    Copyright © 1999-2021 法律图书馆

    .

    .