[CLI Code] CLI.1.335302(EN)

中华人民共和国资源税法

Resource Tax Law of the People's Republic of China 

（2019年8月26日第十三届全国人民代表大会常务委员会第十二次会议通过）

(Adopted at the 12th Session of the Standing Committee of the Thirteenth National People's Congress on August 26, 2019)

第一条　在中华人民共和国领域和中华人民共和国管辖的其他海域开发应税资源的单位和个人，为资源税的纳税人，应当依照本法规定缴纳资源税。

Article 1 The entities and individuals that develop taxable resources within the territory of the People's Republic of China and the sea areas under the jurisdiction of the People's Republic of China are taxpayers of resource tax, and shall pay resource tax in accordance with the provisions of this Law.

应税资源的具体范围，由本法所附《资源税税目税率表》（以下称《税目税率表》）确定。

The specific scope of taxable resources shall be determined by the Table of Taxable Items and Tax Rates of Resource Tax (hereinafter referred to as the “Table of Taxable Items and Tax Rates”) attached to this Law.

第二条　资源税的税目、税率，依照《税目税率表》执行。

Article 2 The taxable items and tax rates of resource tax shall be governed by the Table of Taxable Items and Tax Rates.

《税目税率表》中规定实行幅度税率的，其具体适用税率由省、自治区、直辖市人民政府统筹考虑该应税资源的品位、开采条件以及对生态环境的影响等情况，在《税目税率表》规定的税率幅度内提出，报同级人民代表大会常务委员会决定，并报全国人民代表大会常务委员会和国务院备案。《税目税率表》中规定征税对象为原矿或者选矿的，应当分别确定具体适用税率。

The specific applicable tax rates of taxable resources subject to the range of tax rates as prescribed in the Table of Taxable Items and Tax Rates shall be proposed by the people's government of a province, autonomous region or municipality directly under the Central Government within the range of tax rates provided in the Table of Taxable Items and Tax Rates by giving an overall consideration to the grade and exploitation conditions of the taxable resources, their impacts on the ecology and environment, and other circumstances, be reported to the standing committee of the people's congress at the same level for determination, and be filed with the Standing Committee of the National People's Congress and the State Council. Where the objects of taxation specified in the Table of Taxable Items and Tax Rates are raw ores or ore dressing products, the specific applicable tax rates shall be determined respectively.

第三条　资源税按照《税目税率表》实行从价计征或者从量计征。

Article 3 Resource tax shall be collected on an ad valorem basis or on a specific basis based on the Table of Taxable Items and Tax Rates.

《税目税率表》中规定可以选择实行从价计征或者从量计征的，具体计征方式由省、自治区、直辖市人民政府提出，报同级人民代表大会常务委员会决定，并报全国人民代表大会常务委员会和国务院备案。

For taxable resources that may be subject to collection either on an ad valorem basis or on a specific basis as prescribed in the Table of Taxable Items and Tax Rates, the people's government of a province, autonomous region or municipality directly under the Central Government shall propose the specific method for calculation and collection, submit it to the standing committee of the people's congress at the same level for determination, and file it with the Standing Committee of the National People's Congress and the State Council.

实行从价计征的，应纳税额按照应税资源产品（以下称应税产品）的销售额乘以具体适用税率计算。实行从量计征的，应纳税额按照应税产品的销售数量乘以具体适用税率计算。

The tax payable on the taxable resources that are subject to collection on an ad valorem basis shall be calculated by multiplying the sales amount of taxable resource products (hereinafter referred to as “taxable products”) by the specific applicable tax rate, and the tax payable on the taxable resources subject to collection on a specific basis shall be calculated by multiplying the sales volume of taxable products by the specific applicable tax rate.

应税产品为矿产品的，包括原矿和选矿产品。

The taxable products that are mineral products shall include raw ores and ore dressing products.

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第十七条　本法自2020年9月1日起施行。1993年12月25日国务院发布的《中华人民共和国资源税暂行条例》同时废止。

Article 17 This Law shall come into force on September 1, 2020, upon which the Interim Regulation of the People's Republic of China on Resource Tax issued by the State Council on December 25, 1993, shall be repealed.