A Detailed Table of Resource Tax Taxable Items and Tax Amount Range

Appendix 1

A Detailed Table of Resource Tax Taxable Items and Tax Amount Range

Taxable Item / Taxable amount / Tax amount unit
I. Crude oil / Daqing Oil Administrative Bureau
Shengli Oil Administrative Bureau
Liaohe Oil Administrative Bureau
Dagang Oil Administrative Bureau
Henan Oil Administrative Bureau
Xinjiang Oil Administrative Bureau
Tarim Oil Exploitation Headquarters
Tuha Oil Prospecting Center
North China Oil Administrative Bureau
Jilin Oil Administrative Bureau
Zhongyuan Oil Administrative Bureau
Jiangsu Oil Administrative Bureau
Changqing Oil Exploration Bureau
Jidong Oil Exploitation Development Corp.
Jianghan Oil Administrative Bureau
Yumen Oil Administrative Bureau
Qinghai Oil Administrative Bureau
Sichuan Oil Administrative Bureau
Qiangui Oil Exploration Bureau
Yanchang Oil Administrative Bureau
Other continental oil exploration enterprises
Dense oil and hi-condensed oil
Off-shore Oil Exploitation Centers / 24 yuan
12 yuan
12 yuan
12 yuan
12 yuan
12 yuan
12 yuan
12 yuan
8 yuan
8 yuan
8 yuan
8 yuan
8 yuan
8 yuan
8 yuan
8 yuan
8 yuan
8 yuan
8 yuan
8 yuan
8 yuan
8 yuan
8 yuan / Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
II. Natural gas / Sichuan Oil Administrative Bureau
Daqing Oil Administrative Bureau
Shengli Oil Administrative Bureau
Liaohe Oil Exploration Bureau / 15 yuan
12 yuan
8 yuan
8 yuan / 1000 M3
1000 M3
1000 M3
1000 M3
Taxable Item / Taxable amount / Taxable unit
II. Natural gas / North China Oil Administrative Bureau
Dagang Oil Administrative Bureau
Zhongyuan Oil Exploration Bureau
Henan Oil Administrative Bureau
Xinjiang Oil Administrative Bureau
Jidong Oil Exploration Development Corp.
Tarim Oil Exploitation Headquarters
Tuha Oil Exploitation Headquarters
Jilin Oil Administrative Bureau
Other natural gas exploitation enterprises / 4 yuan
4 yuan
4 yuan
4 yuan
4 yuan
4 yuan
4 yuan
4 yuan
4 yuan
2 yuan / 1000 M3
1000 M3
1000 M3
1000 M3
1000 M3
1000 M3
1000 M3
1000 M3
1000 M3
1000 M3
III. Coal / Enterprises directly under the control of the State Council:
Beijing Mining Administrative Bureau
Kailuan Mining Administrative Bureau
Fengfeng Mining Administrative Bureau
Jingxing Mining Administrative Bureau
Xinglong Mining Administrative Bureau
Xingtai Mining Administrative Bureau
Handan Mining Administrative Bureau
Datong Mining Administrative Bureau
Yangquan Mining Administrative Bureau
Xiahuayuan Coal Mine
Babaoshan Coal Mine
Xishan Mining Administrative Bureau
Fenxi Mining Administrative Bureau
Lu’an Mining Administrative Bureau
Xuangang Mining Administrative Bureau
Jincheng Mining Administrative Bureau / 0.50
0.55
0.50
0.40
0.40
1.20
0.80
2.40
0.80
0.50
0.50
0.80
1.20
2.00
0.50
2.00 / Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Taxable Item / Taxable amount / Taxable unit
III. Coal / Baotou Mining Administrative Bureau
Wuda Mining Administrative Bureau
Bohaiwan Coal Mine
Baorixile Coal Mine
Pingzhuang Mining Administrative Bureau
Jalainor Mining Administrative Bureau
Huolinhe Coal Mine
Yiminhe Coal Mine
Dayan Mining Administrative Bureau
Pingxiang Mining Administrative Bureau
Fengcheng Mining Administrative Bureau
Yinggangling Mining Administrative Buru
Luoshi Mining Administrative Bureau
Zibo Mining Administrative Bureau
Xinwen Mining Administrative Bureau
Zaozhuang Mining Administrative Bureau
Feicheng Mining Administrative Bureau
Yanzhou Mining Administrative Bureau
Fangzi Coal Mine
Longkou Mining Administrative Bureau
Linyi Mining Administrative Bureau
Chenghe Mining Administrative Bureau
Cuijiagou Coal Mine
Yaojie Mining Administrative Bureau
Jingyuan Mining Administrative Bureau
Agan Town Coal Mine
Shizuishan Mining Administrative Bureau
Shitanjing Mining Administrative Bureau
Huainan Mining Administrative Bureau
Huaibei Mining Administrative Bureau
Hami Mining Administrative Bureau
Urumqi Mining Administrative Bureau
Aiweirgou Coal Mine
Fushun Mining Administrative Bureau
Fuxin Mining Administrative Bureau
Beipiao Mining Administrative Bureau
Shenyang Mining Administrative Bureau
Liaoyuan Mining Administrative Bureau
Tonghua Mining Administrative Bureau
Shulan Mining Administrative Bureau
Hunchun Mining Administrative Bureau / 0.40
0.40
0.30
0.30
0.30
0.30
0.30
0.30
0.30
0.50
0.80
0.60
0.30
0.50
0.90
1.20
0.90
1.20
0.50
0.50
0.70
0.50
0.60
0.40
0.30
0.30
0.40
0.40
0.80
0.90
0.30
0.30
0.40
0.60
0.40
0.30
0.30
0.50
0.40
0.30
0.30 / Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Taxable Item / Taxable amount / Taxable unit
III．Coal / Jixi Mining Administrative Bureau
Hegang Mining Administrative Bureau
Shuangyashan Mining Administrative Bureau
Pingdingshan Mining Administrative Bureau
Jiaozuo Mining Administrative Bureau
Hebi Mining Administrative Bureau
Yima Mining Administrative Bureau
Zhengzhou Mining Administrative Bureau
Datun Coal and Electricity Company
Xuzhou Mining Administrative Bureau
Lianshao Mining Administrative Bureau
Zixing Mining Administrative Bureau
Baisha Mining Administrative Bureau
Guangwang Mining Administrative Bureau
Furong Mining Administrative Bureau
Panzhihua Mining Administrative Bureau
Nantong Mining Administrative Bureau
Tianfu Mining Administrative Bureau
Songzao Mining Administrative Bureau
Zhongliangshan Mining Administrative Bureau
Yongrong Mining Administrative Bureau
Liuzhi Mining Administrative Bureau
Panjiang Mining Administrative Bureau
Shuicheng Mining Administrative Bureau
Tongchuan Mining Administrative Bureau
Pubai Mining Administrative Bureau
Qitaihe Mining Administrative Bureau
Yantai Mining Administrative Bureau
Badaohao Mining Administrative Bureau
Huoxian Mining Administrative Bureau
Dongshan Coal Mine
Yinying Coal Mine
Hancheng Mining Administrative Bureau
Cangcun Coal Mine
Nanzhuang Mining Administrative Bureau
Xiyu Coal Mine
Nanpiao Mining Administrative Bureau
Tiefa Mining Administrative Bureau
Guzhuang Coal Mine
Xiaoyu Coal Mine / 0.50
0.60
0.50
1.30
0.70
0.70
0.60
0.90
1.00
1.00
0.50
0.30
0.50
0.50
0.40
0.70
0.70
0.50
0.50
0.50
0.70
0.40
0.70
0.60
0.40
0.40
0.60
0.40
0.40
1.60
1.60
1.60
0.60
0.40
1.60
1.60
0.30
0.30
1.60
1.60 / Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Taxable Item / Taxable amount / Taxable unit
Those not under the direct control of the State Council
Beijing City
Hebei Province
Shanxi Province
Inner Mongolian Autonomous Region
Liaoning Province
Heilongjiang Province
Jiangsu Province
Zhejiang Province
Anhui Province
Jiangxi Province
Fujian Province
Shandong Province
Henan Province
Hubei Province
Hunan Province
Guangxi Zhuang Autonomous Region
Guangdong Province
Sichuan Province
Yunnan Province
Guizhou Province
Shaanxi Province
Gansu Province
Ningxia Hui Autonomous Region
Qinghai Province
Xinjiang Uighur Autonomous Region
Jinlin / 0.60
0.90
1.60
0.50
0.50
0.80
1.00
0.50
1.00
0.60
0.50
1.20
1.00
0.50
0.50
0.50
0.50
0.60
0.60
0.50
0.50
0.50
0.50
0.50
0.50
0.50
IV. Other non-mental ores / (1) Gem and diamond / 10.00 / Karat
Taxable Item / Taxable amount / Taxable unit
(2) Jade, bentonite / 5.00 / Ton
(3) Graphite, quarts sand, fluorite, barite, witherite, vermiculite, feldspar, zealite, talcum, dolomite, wallastonite, buckle clay, gaoling clay, refractory clay, mica
(4) Marble and granite
(5) Limestone, magnetite, natural alkali, gypsum, silicoide
(6) Diamond for industrial use
(7) Asbestos:
Grade 1
Grade 2
Grade 3
Grade 4
Grade 5
Grade 6
(8) Iron sulphate, natural sulphur, diadochite
(9) Other non-ferrous metals not listed above / 3.00
3.00
2.00
2.00
2.00
1.70
1.40
1.10
0.80
0.50
1.00
0.50-3.00 / Ton
M3
Ton
Karat
Ton
Ton
Ton
Ton
Ton
Ton
Ton
Ton or m3
Taxable Item / Taxable amount / Taxable unit
V. Ferrous metal ores
(1) Iron ore / Open-cut mines (ore for dressing) under the control of the Ministry of Metallurgical Industry:
Grade 1
Grade 2
Grade 3
Grade 4
Grade 5
Grade 6 / 16.50
16.00
15.50
15.00
14.50
14.00 / Ton
Ton
Ton
Ton
Ton
Ton
Underground mines (ore for dressing) under the control of the Ministry of Metallurgical Industry
Grade 2
Grade 3
Grade 4
Grade 5
Grade 6 / 15.00
14.50
14.00
13.50
13.00 / Ton
Ton
Ton
Ton
Ton
Open-cut mines (ore directly for blast furnaces) under the control of the Ministry
Grade 1
Grade 2
Grade 3
Grade 4 / 25.00
24.00
23.00
22.00 / Ton
Ton
Ton
Ton
Underground mines (ore directly for blast furnaces) under the control of the Ministry
Grade 2
Grade 3
Grade 4 / 23.00
22.00
21.00 / Ton
Ton
Ton
Open-cut mines (not under the control of the Ministry
Grade 2
Grade 4
Grade 5
Grade 6 / 16.00
15.00
14.50
14.00 / Ton
Ton
Ton
Ton
Underground mines (not under the control of the Ministry)
Grade 3
Grade 4
Grade 5
Grade 6 / 11.50
11.00
10.50
10.00 / Ton
Ton
Ton
Ton
Open-cut mines (directly for blast furnaces)
Grade 2
Grade 3
Grade 4 / 23.00
22.00
21.00 / Ton
Ton
Ton
Underground mines (directly for blast furnaces)
Grade 3
Grade 4 / 21.00
20.00 / Ton
Ton
Taxable Item / Taxable amount / Taxable unit
V. Ferrous Ore
(2) Manganese ore / 2.00 / Ton
(3) Chromium ore / 3.00 / Ton
Taxable Item / Taxable amount / Taxable unit
VI. Nonferrous ore
(1) Copper ore / Grade 1
Grade 2
Grade 3
Grade 4
Grade 5 / 1.60
1.50
1.40
1.30
1.20 / Ton
Ton
Ton
Ton
Ton
(2) lead and zinc ore / Grade 1
Grade 2
Grade 3
Grade 4
Grade 5 / 4.00
3.50
3.00
2.50
2.00 / Ton
Ton
Ton
Ton
Ton
(3) Bauxite / Grade 3 / 20.00 / Ton
(4) Tungsten ore / Grade 3
Grade 4
Grade 5 / 0.60
0.50
0.40 / Ton
Ton
Ton
(5) Tin ore / Grade 1
Grade 2
Grade 3
Grade 4
Grade 5 / 1.00
0.90
0.80
0.70
0.60 / Ton
Ton
Ton
Ton
Ton
(6) Antimony ore / Grade 1
Grade 2
Grade 3
Grade 4
Grade 5 / 1.00
0.90
0.80
0.70
0.60 / Ton
Ton
Ton
Ton
Ton
(7) Molybdenum / Grade 3
Grade 4
Grade 5 / 0.60
0.50
0.40 / Ton
Ton
Ton
(8) Nickel / Grade 2
Grade 3
Grade 4
Grade 5 / 12.00
11.00
10.00
9.00 / Ton
Ton
Ton
Ton
(9) Gold ore / Rock gold: Grade 1
Grade 2
Grade 3
Grade 4
Grade 5
Grade 6
Grade 7 / 2.50
2.30
2.10
1.90
1.70
1.50
1.30 / Ton
Ton
Ton
Ton
Ton
Ton
Ton
Alluvial Gold: Grade 1
Grade 2
Grade 3
Grade 4
Grade 5 / 2.00
1.80
1.60
1.40
1.20 / 50m3 (excavated )
50m3 (excavated)
50m3 (excavated)
50m3 (excavated)
50m3 (excavated)
(10)Other non-ferrous ore / 0.40 – 3.00 / Ton
VII. Salt / Sea salt in the North
Sea salt, well salt and lake salt in South
Liquid salt / 25
12
3 / Ton
Ton
Ton

Note: The provincial people’s governments shall decide whether to levy resource tax or not to levy for the time being on those non-metal ores and non-ferrous ores not listed in the table above.

The grading of the mineral products shall abide by the “Table of Grades of Some Major Mineral Ores” formulated by the Ministry of Finance (in Appendix 2).