I. Method of levying coal resource tax The coal resource tax shall be levied at an ad valorem fixed rate. Taxable coal products (hereinafter referred to as taxable coal) include raw coal and washed coal processed with untaxed raw coal (hereinafter referred to as washed coal). The formula for calculating the tax payable is as follows: tax payable = taxable coal sales × applicable tax rate
II. Taxable coal sales Taxable coal sales are determined in accordance with Article 5 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Resource Tax and the relevant provisions of this notice. 1. If the taxpayer mines raw coal for direct external sales, the resource tax shall be calculated and paid with the sales of raw coal as taxable coal sales. Taxable amount of raw coal = sales amount of raw coal × applicable tax rate Sales amount of raw coal does not include transportation expenses from pithead to stations and docks. 2, the taxpayer will be the exploitation of raw coal, coal preparation for continuous production, in the transfer of raw coal to use links do not pay resource tax; If it is used for other purposes, it shall be regarded as the sale of raw coal, and the sales amount shall be determined in accordance with Article 7 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Resource Tax and the relevant provisions of this Notice, and the resource tax shall be calculated and paid. 3. If the taxpayer processes the raw coal it mined into coal washing sales, the resource tax shall be calculated and paid by multiplying the coal washing sales by the conversion rate as taxable coal sales. Taxable amount of coal washing = sales of coal washing × conversion rate × applicable tax rate Sales of coal washing include sales of by-products of coal washing, excluding transportation expenses of coal washing from coal washing plant to stations and docks. The conversion rate can be calculated by deducting the cost and profit of washing process from the sales of washing coal, or by the difference between the market price of washing coal and the market price of similar raw coal used and the comprehensive recovery rate. The conversion rate shall be determined by the finance and taxation departments of provinces, autonomous regions and municipalities directly under the Central Government or the municipal finance and taxation departments authorized by them. 4. Taxpayers who process the raw coal they mine into coal washings for their own use shall be regarded as selling coal washings, and the sales amount shall be determined in accordance with Article 7 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Resource Tax and the relevant provisions of this Notice, and the resource tax shall be calculated and paid.
iii. applicable tax rate 1. the coal resource tax rate ranges from 2% to 1%, and the specific applicable tax rate shall be put forward by the provincial finance and taxation department within the above range, according to factors such as the local clearing fee fund, the affordability of enterprises, the coal resource conditions, etc., and submitted to the provincial people's government for drafting. 2, combined with the actual situation of the current coal industry, the current high tax burden areas should appropriately reduce the burden level. The provincial people's government shall report the proposed applicable tax rate to the Ministry of Finance and State Taxation Administration of The People's Republic of China for approval before publication. 3. The applicable tax rate for inter-provincial coalfields shall be determined by the Ministry of Finance and State Taxation Administration of The People's Republic of China.
iv. about tax incentives 1. for coal mined in coal mines in the depletion period, the resource tax is reduced by 3%. A coal mine in depletion period refers to a coal mine in which the remaining recoverable reserves fall below 2% (inclusive) of the original designed recoverable reserves, or the remaining service life does not exceed 5 years. 2. The resource tax will be reduced by 5% for the coal displaced by filling mining. If the coal mined by the taxpayer meets the above tax reduction conditions at the same time, the taxpayer can only choose one of them to implement, and cannot apply them in superposition.
V. Characteristics of resource tax (1) The scope of taxation is narrow. Natural resources are natural sources of means of production or means of subsistence, which include a wide range, such as mineral resources, land resources, water resources, animal and plant resources, etc. At present, the scope of resource tax collection in China is narrow, and only some mineral products and salts with large differential income, common resources and easy collection and management are selected as the scope of tax collection. With the rapid development of China's economy, the rational utilization and effective protection of natural resources will become more and more important. Therefore, the scope of resource tax should be gradually expanded. The scope of resource tax collection in China includes mineral products and salt. (II) Specific levy of differential tax. China's current resource tax is levied in a fixed amount. On the one hand, tax revenue is not affected by changes in product prices, costs and profits, which can stabilize fiscal revenue; On the other hand, it is conducive to promoting resource mining enterprises to reduce costs and improve economic efficiency. At the same time, the resource tax is levied according to "good resource conditions and high income;" The principle of "poor resource conditions, less income and less levy", different tax rates are determined according to the level of mineral resources, so as to effectively adjust the differential income of resources. (III) Imposition of source levy No matter whether the mining or production unit belongs to independent accounting, the resource tax is stipulated to be controlled at the source of the mining or production place, which not only takes care of the interests of the mining place, but also avoids the loss of tax. This is different from other taxes paid by independent accounting units.