The announcement on the taxation of goods and services provided by taxpayers for other units and individuals to exploit mineral resources is as follows:
The services provided by taxpayers such as mine blasting, perforation, stripping and cleaning of surface attachments (including rock stratum, soil layer and sand layer) and mine and roadway construction are taxable services of business tax, and business tax should be paid.
The services provided by taxpayers such as mining, digging, cutting, crushing, sorting and washing mineral resources belong to VAT taxable services and should be subject to VAT.
This announcement shall be implemented as of 2011121. Those that have not been handled before shall be handled in accordance with the provisions of this announcement.
If it is this certificate, depending on what you are engaged in, you will pay taxes according to which type. I can only answer so much because I don't know what you want to ask.