Taxable mineral products sold overseas by enterprises shall be calculated in accordance with the provisions of the resource tax payable by taxable mineral products, debited to the subject of "main business taxes and surcharges" and credited to the subject of "tax payable-resource tax payable"; When paying resource tax, debit the subject of "tax payable-resource tax payable" and credit the subject of "bank deposit".

For example, a coal mine produced 5,500 tons of raw coal in July 2000, and sold 4,000 tons that month for its own use 1.

500 tons; At the same time, it produced 500,000 cubic meters of natural gas, all of which were sold that month. Calculate the resource tax payable by the coal mine in the current month (the unit tax of Jixi Mining Bureau is 0.5 yuan/ton). Suppose the coal mine sells raw coal 3+65438 in February.

000 tons, the price per ton does not include tax 120 yuan, and the cost is 80 yuan. Then the accounting treatment of coal mine is as follows:

(1) When confirming the receiver:

Debit: bank deposit 42 1 200

Loan: income from main business is 360,000 yuan.

Taxes payable-VAT payable (output tax) 6 1 200

(2) When the resource tax is accrued:

Resource tax payable =3 000 × 0. 5= 1 500 (yuan)

Debit: main business taxes and surcharges 1 500.

Loan: taxes payable-resources payable 1 500.

According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on the Value-added Tax Rate of Products in Mining and Dressing of Metal Mines and Non-metal Mines (Caishui [2008] 17 1No.), the value-added tax rate of products in mining and dressing of metal mines and non-metal mines has been restored from 13% to.

According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Adjusting the Import VAT Rate of Mineral Products (Caishuizi [2008] No.99), since June 5438+ 10/day, the VAT rate of mineral products listed in the annex has been increased from 1 3% to 17%.