Legal Basis According to the provisions of Article 3 of the Measures for the Administration of the Transfer of Exploration and Mining Rights, the exploration and mining rights shall not be transferred unless the following provisions are met: (1) The exploration right holder has the right to conduct the specified exploration operations in the designated exploration operation area and has the right to obtain the mining rights of mineral resources in the exploration operation area first. After completing the prescribed minimum exploration investment, the prospecting right holder may transfer the prospecting right to others with legal approval. (2) If a mining enterprise that has obtained the mining right needs to change the subject of the mining right due to the merger or division of the enterprise, joint venture or cooperative operation with others, or the change of the property right of the enterprise assets due to the sale of the enterprise assets, it may transfer the mining right to others for mining upon approval according to law. The transfer of mining rights shall meet the following conditions: (1) The mining enterprise has been engaged in mining production for 1 year; (2) The mining right is uncontroversial; (three) in accordance with the relevant provisions of the state to pay the mining right use fee, mining right price, mineral resources compensation fee and resource tax.
Do private independent enterprises have to pay taxes when transferring mining rights? How to calculate
Hello, dear, you have to pay taxes. According to the regulations of the Ministry of Finance, the tax is 5%~35%. Annex 1 Article 4 of the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Printing and Distributing the Individual Income Tax Provisions for Investors of Sole proprietorship and Partnership Enterprises (Caishui [2000] No.965438) stipulates that the total income of sole proprietorship and partnership enterprises in each tax year is the balance after deducting costs, expenses and losses. As an individual investor's income from production and operation, according to the taxable item of "income from production and operation of individual industrial and commercial households" in the individual income tax law, the five-level excess progressive tax rate of 5% ~ 35% is applied to calculate and collect personal income tax. The total income mentioned in the preceding paragraph refers to all kinds of income obtained by enterprises engaged in production and business operations and activities related to production and business operations, including commodity (product) sales income, business income, labor income, project price income, property rental or transfer income, interest income, other business income and non-business income.
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Mining right transfer tax
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Hello, dear, is the tax 6% or 3%? The VAT rate of general taxpayers transferring exploration rights is 6%, and the levy rate of small-scale taxpayers transferring exploration rights is 3%.