Sand resource tax rate: 0.2 yuan per cubic meter. Stone resource tax rate: 0.4 yuan per cubic meter.

In accordance with the provisions of the Resource Tax Law of the People's Republic of China and the State and the Interim Measures for the Administration of Taxation of Sand and Gravel Resources in Fujian Province, Fujian Province levies a resource tax on sand and gravel resources.

It should be noted that the sand and gravel resource tax rates may be different in different regions. For specific circumstances, you can refer to the relevant local regulations or consult the local tax department.