Yes.

According to the "Measures for the Administration of the Collection and Use of Soil and Water Conservation Compensation Fees" (Caizong [2014] No. 8), if the mined mineral resources are in the exploitation period, mineral resources other than oil and natural gas shall be calculated based on the amount of mining. Soil and water conservation compensation fees will be levied. November has not yet reached the end of the year, and it is impossible to accurately calculate the entire mining volume of the year. Therefore, the payer cannot accurately declare and pay the soil and water conservation compensation fee for the year. It needs to be corrected after the year by correcting the declaration, etc., which increases the burden on the payer. It is also not conducive to creating a good business environment. Starting from the end of 2023, if the mined mineral resources are in the mining period, the payer shall declare and pay the soil and water conservation compensation fee for the previous year to the tax department before the end of March of the following year.