Analysis:

1. Products sold: VAT rate is 13%.

2. At the same time, calculate and pay urban maintenance and construction tax and education surcharge according to the value-added tax payable.

3. Resource tax: The resource tax is calculated according to the sales volume, and the new standard will be implemented on May 1 day, 2005, and Shandong will be unified as 3.6 yuan/ton.

4. Land use tax, property tax, stamp duty and vehicle and vessel use tax shall be paid in accordance with state regulations.

5. Enterprise income tax: pay 33% enterprise income tax according to taxable income.

6. Personal income tax: Personal income tax is paid by employees. For coal enterprises, the income of mining employees can be calculated on an annual basis (general industries pay taxes on a monthly basis).

7. Mineral resources compensation fee: the mineral resources compensation fee shall be paid at 1% of the sales revenue.