Resource Tax Law of the People's Republic of China (Закон Китайской Народной Республики «О налоге на ресурсы»)

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Resource Tax Law of the People's Republic of China
(Закон Китайской Народной Республики «О налоге на ресурсы»)

(Adopted at the 12th Meeting of the Standing Committee of the Thirteenth National People's Congress on August 26, 2019)

Article 1 The entities and individuals that develop taxable resources within the territory of the People's Republic of China and other sea areas under the jurisdiction of the People's Republic of China are the resource taxpayers, and shall pay resource tax in accordance with the provisions of this Law.

The specific scope of taxable resources shall be determined by the Table of Taxable Items and Tax Rates of Resource Tax (hereinafter referred to as the «Table of Taxable Items and Tax Rates») attached to this Law.

Article 2 The taxable items and tax rates of resource tax shall be governed by the Table of Taxable Items and Tax Rates.

Where a range of tax rates is prescribed in the Table of Taxable Items and Tax Rates, the specific applicable resources tax rates within the prescribed range shall be proposed by the people's governments of provinces, autonomous regions or municipalities directly under the Central Government based on overall consideration to the grade and exploitation conditions of the taxable resources, impacts on the ecology and environment, and other circumstances, and be decided by the standing committees of the people's congresses at the same level, and shall thereafter be filed with the Standing Committee of the National People's Congress and the State Council for the record. Where the taxable items specified in the Table of Taxable Items and Tax Rates are raw ores or ore dressing products, the specific applicable tax rates shall be individually determined.

Article 3 Resource tax shall be calculated and collected as prescribed in the Table of Taxable Items and Tax Rates on an ad valorem basis or on a volume basis.

Where resource taxes may be collected either on an ad valorem basis or on a volume basis, as prescribed in the Table of Taxable Items and Tax Rates, the specific method for calculation and collection shall be proposed by the people's governments of provinces, autonomous regions or municipalities directly under the Central Government and be decided by the standing committees of the people's congresses at the same level, and shall thereafter be filed with the Standing Committee of the National People's Congress and the State Council for the record.