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1, taxes and fees are related taxes and fees that enterprises should bear in their business activities, including consumption tax, urban maintenance and construction tax, education surcharge, resource tax, property tax, urban land use tax, vehicle and vessel tax, stamp duty, etc.

2 mineral resources compensation fee is a certain fee paid to the state by the mining right to compensate the consumption of mineral resources. The system of mineral resources compensation fee is a set of measures and methods about the object, scope, rate, procedure, use and management of mineral resources compensation fee.

3. The compensation fee for mineral resources shall be calculated according to a certain proportion of the sales income of mineral products (mineral products here refer to products that are separated from natural occurrence after mining or mining).