China Taxation Services
Hotline: 86-755-82143422, Email:anitayao@citilinkia.com
Assessable source tax volume for products self-produced for own use
In case it is not possible to provide the accurate volume transferred for the taxable products self-produced for own use by the resource tax payers and the taxable volume is calculated with conversion ratio， the following provisions shall be applied specifically：
1） For coal， when it is not possible to obtain the actual amount transferred before the continuous processing， the actual sales volume and amount for own use of the processed product can be converted to the volume of raw coal as the assessable volume on the basis of the overall yield of processed product.
2） For raw mines of metal and non-metal mineral products， as the volume of raw mines transferred by taxpayers cannot be accurately obtained， the volume converted from concentrates at concentration ratio can be taken as the assessable volume.
Scope of products self-produced for own use
The products self-produced for own use as referred to in the Provisional Regulation for Resource Tax and its Detailed Rules for Implementation include those used for production and those not used for production.
Applicable tax amount for resource tax withholding agent is specified as follows
1） For independent mines and combined enterprise purchasing untaxed mineral products， resource tax shall be withheld for the purchased amount at the assessable standard for the taxable product of the units.
2） For the untaxed mineral products purchased by other purchasing units， resource tax shall be withheld for the purchased amount at the assessable standard for taxable product as verified by the charging taxation authority.
Specific taxation provisions for linking the new and old taxation systems：
1） For salt in store before Jan. 1， 1994 and used after Jan. 1994， salt resource tax shall be paid by the using unit at the time of use for the amount used according to the new regulation for resource tax and the tax amount.
2） For salt stored after Jan. 1， 1994， tax shall be paid when the salt leaves the field （plant） according to the provisions in the new resource tax regulation.
3） For salt leaving the field （plant） before Jan. 1， 1994， for which no salt tax has been paid and which is sold after Jan. 1， 1994， the transport and marketing units shall pay the resource tax according to the provisions in the new resource tax regulation in the transport and marketing process.
4） For marketing contracts signed before Jan. 1， 1994 with goods supplied after Jan. 1， 1994， the resource tax shall be paid according to the provisions in the new resource tax regulation and the tax amount.
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