Taxable products of coal include raw coal and cleaned coal processed with untaxed raw coal. Taxpayers who mine raw coal for direct external sales shall calculate and pay resource tax based on the sales of raw coal as taxable coal sales. Raw coal sales do not include transportation costs from pithead to station and wharf. Taxpayers who use their raw coal for continuous production and coal preparation shall not pay resource tax during the transfer and use of raw coal; If it is used for other purposes, it shall be regarded as selling raw coal, and the resource tax shall be calculated and paid.
Taxpayers who process their raw coal into coal washing sales shall calculate and pay resource tax by multiplying the coal washing sales by the conversion rate as taxable coal sales. Coal washing sales include the sales of coal washing by-products, excluding the transportation cost of coal washing from coal washing plant to station wharf. The conversion rate can be calculated by deducting the cost and profit of washing process from the sales of cleaned coal, or by the difference between the market price of cleaned coal and the market price of similar raw coal and the comprehensive recovery rate. The conversion rate shall be determined by the financial and tax departments of provinces, autonomous regions and municipalities directly under the Central Government or the municipal financial and tax departments authorized by them.
Taxpayers who process their raw coal into coal washing for their own use shall be regarded as selling coal washing, and the resource tax shall be calculated and paid. Taxpayers who sell taxable raw coal and washed coal at the same time shall separately account for the sales of raw coal and washed coal; If the sales of raw coal and coal preparation are not accounted for separately or cannot be accurately provided, the resource tax shall be calculated and paid as the sales of raw coal.
The tax basis of quota collection is sales. The sales quantity includes the actual sales quantity of taxable products mined or produced by taxpayers and the self-use quantity deemed as sales. If the taxpayer cannot accurately provide the sales quantity or transfer quantity of taxable products, the taxable quantity shall be the converted quantity of taxable products or the conversion ratio determined by the competent tax authorities. For the raw ore of metallic and nonmetallic mineral products, because it is impossible to accurately grasp the amount of raw ore transferred and used by taxpayers, the concentrate can be converted into the amount of raw ore according to the mineral processing ratio as the taxable amount.
legal ground
Article 5 of People's Republic of China (PRC) Resource Tax Law: Taxpayers who mine or produce taxable products for their own use shall pay resource tax in accordance with the provisions of this Law; But for the continuous production of taxable products, no resource tax is paid. Article 6 Under any of the following circumstances, the resource tax shall be exempted:
(1) Crude oil and natural gas used for heating in the process of crude oil exploitation and transportation in oil fields;
(2) Coal-formed (layered) gas extracted by coal mining enterprises in safe production.
In any of the following circumstances, the resource tax shall be reduced:
Crude oil and natural gas mined from low-abundance oil and gas fields are subject to a resource tax at a reduced rate of 20%;
(2) Natural gas with high sulfur content, crude oil and natural gas extracted by tertiary oil recovery and deepwater oil and gas fields are subject to resource tax at a reduced rate of 30%;
(3) Resource tax is levied at a reduced rate of 40% on heavy oil and high pour point oil;
(4) Mineral products mined from exhausted mines are subject to a resource tax at a reduced rate of 30%.
According to the needs of national economic and social development, the State Council can provide for the exemption or reduction of resource tax and report it to the NPC Standing Committee for the record.