The implementation of the new resource tax law includes: according to the Provisional Regulations on Resource Tax and its detailed rules for implementation, more than 30 kinds of tax items of resource tax are listed at the central level, and those not listed are specifically determined by the provincial people's government. The Resource Tax Law unifies and standardizes the tax items, and lists all the taxable resource products in the tax law one by one. At present, the listed tax items are * * * 164, covering all the minerals and salts that have been discovered.

Legal basis:

Law of the People's Republic of China on the Administration of Tax Collection

Article 25 Taxpayers must truthfully file tax returns in accordance with the time limit and contents of the declaration stipulated by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs.

The withholding agent must truthfully submit the tax withholding and collecting report form and other relevant materials required by the tax authorities according to the actual needs according to the time limit and contents of the declaration determined by laws and administrative regulations or by the tax authorities.

Article 26 Taxpayers and withholding agents may go directly to the tax authorities to file tax returns or submit tax withholding and collection reports, or they may handle the above-mentioned declaration and submission by mail, data message or other means in accordance with regulations.

Article 28 The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop levying, overpay, underpay, levy in advance, postpone collection or apportion taxes in violation of the provisions of laws and administrative regulations.

The taxable amount of agricultural tax shall be approved in accordance with the provisions of laws and administrative regulations.