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State Administration of Taxation: the maximum reduction of mineral resources tax is 50%
Release time：
2017-02-10 00:00
State Administration of Taxation Ministry of Land and Resources
Announcement on Several Issues Concerning the Implementation of the Preferential Policies for Resource Tax Reform
Announcement No. 2, 2017 of the Ministry of Land and Resources of the State Administration of Taxation
In order to implement the preferential policies of resource tax stipulated in the Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Promoting the Reform of Resource Tax (CS [2016] No. 53) and the Notice of the Ministry of Finance and the State Administration of Taxation on Specific Policy Issues of Resource Tax Reform (CS [2016] No. 54), the relevant declaration, review and other collection and management matters are hereby announced as follows:
1、 The qualified filling mining and mines in the depletion period shall be reduced in resource tax, and the filing management system shall be implemented.
2、 For the mineral resources mined by filling mining under buildings, railways and water bodies (hereinafter referred to as "three underground") according to law, the resource tax shall be reduced by 50%. The specific scope of "three below" shall be determined by the provincial tax authority in consultation with the competent department of land and resources at the same level.
Filling mining refers to the mining method of filling the goaf or separation zone with waste rock, tailings, waste slag, construction waste and special qualified filling materials and other mined out products as the mining face advances.
The filling mining with reduced resource tax shall meet the following three conditions at the same time: first, adopt advanced and applicable filling methods such as cementation or paste; The second is to implement full cover filling for goaf; The third is to protect the underground aquifer and surface ecology.
3、 For the mineral resources mined in the depletion period of mines with actual mining life of more than 15 years (inclusive), the resource tax will be reduced by 30%.
A mine in depletion period refers to a mine where the remaining recoverable reserves fall below 20% (inclusive) of the original design recoverable reserves or the remaining service life does not exceed 5 years. If the original design recoverable reserves are not clear, the depletion period shall be subject to the remaining service life. The mines in the depletion period shall be determined on the basis of a single mine subordinate to the mining enterprise.
4、 Taxpayers applying for tax reduction for the first time shall distinguish between tax reduction for filling mining and tax reduction for mines in depletion period and file the following information with the competent tax authorities:
（1） Tax reduction for filling mining
1. Taxpayer Tax Reduction and Exemption Filing Registration Form;
2. Description of the filing of the reduction and exemption of resource tax (including the overview of the mining area, the mining method, the approval documents for mining the "three lower" minerals, the mineral reserves covered by the "three lower" and their proportion in the total reserves);
3. Copy of mining license;
4. Xeroxed copies of relevant contents of the mineral resources development and utilization plan;
5. Comparison diagram of downhole and downhole works;
6. Other materials required by the competent tax authority for filing.
（2） Tax reduction for mines in exhaustion period
1. Taxpayer Tax Reduction and Exemption Filing Registration Form;
2. Record description of resource tax reduction and exemption (including mining area overview, mining life, remaining recoverable reserves or remaining service life, etc.);
3. Copy of mining license;
4. Review opinions on the Verification Report of Mineral Resources Reserves filed by the competent department of land and resources and relevant filing certificates;
5. Other materials required by the competent tax authority for filing.
5、 If the taxpayer's filing materials are complete and conform to the legal form, the competent tax authority shall accept them; If the filing materials are incomplete or do not conform to the legal form, the competent tax authority shall inform the taxpayer in writing on the spot in a lump sum. The competent tax authority shall publicize the list of taxpayers enjoying the reduction of resource tax to the society, including the names of enterprises enjoying the reduction, tax reduction items, etc.
6、 In order to do a good job in the follow-up management of tax reduction and exemption filing, the competent tax authorities and the competent departments of land and resources should establish a corresponding cooperation mechanism. According to the work needs, the competent tax authority can request the competent land and resources department to provide relevant information, and the competent land and resources department will provide assistance and support.
The competent tax authority compares the relevant information and finds that there are doubts about the reserves, mining methods and other information recorded by the enterprise, which can be verified by consulting the competent department of land and resources.
7、 After verification by the competent tax authorities, the competent tax authorities shall order taxpayers who do not meet the conditions for tax reduction of resource tax to stop enjoying tax reduction preferences; If the taxpayer has enjoyed the preferential tax reduction, the competent tax authority shall order the taxpayer to make up the reduced resource tax and impose a surcharge for late payment; Those who provide false information shall be dealt with in accordance with the relevant provisions of the Law of the People's Republic of China on the Administration of Tax Collection and its implementing rules.
8、 For taxpayers enjoying the tax reduction policy for mines in the depletion period, if the recoverable reserves of mineral resources increase, the taxpayers shall report to the competent tax authorities at the time of tax declaration; Those who no longer meet the conditions for tax reduction for mines in the depletion period shall fulfill their tax obligations according to law; If tax is not paid according to law, the competent tax authorities shall pursue the payment.
9、 Taxpayers shall calculate the sales volume or sales volume of different tax reduction items separately. If they do not calculate the sales volume or sales volume separately, they will not enjoy tax reduction preferences.
Taxpayers' tax reduction sales or sales volume of mineral resources extracted by filling mining every month shall be calculated and declared according to the proportion of mineral reserves covered by "three depressions" in total reserves.
10、 If the taxable mineral resources exploited and sold by taxpayers (the same sales business) meet two or more tax reduction and exemption policies for resource tax filing at the same time, taxpayers can choose to enjoy one of the preferential policies, which shall not be overlapped.
11、 This announcement is not applicable to crude oil, natural gas, coal, rare earth, tungsten and molybdenum. The preferential policies for the above-mentioned resource tax purposes are still implemented according to the original documents.
12、 The resource tax reduction and exemption items determined by the provincial people's government may be implemented with reference to these Measures.
13、 The local tax bureaus of all provinces, autonomous regions and municipalities directly under the Central Government, together with the provincial land and resources departments, shall formulate specific implementation measures in accordance with this Proclamation.
14、 This announcement shall come into force as of the date of promulgation. For the tax reduction or exemption that has not been filed for the reduction or exemption of resource tax between July 1, 2016 and the implementation date of this announcement, the relevant tax reduction or exemption shall be handled according to the relevant provisions of this announcement.
It is hereby announced.
State Administration of Taxation Ministry of Land and Resources
January 24, 2017
Hunan Zhonggong Mining Engineering Technology Co., Ltd
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