Resource Tax in China

China Taxation Services
Hotline: 86-755-82143422, Email:anitayao@citilinkia.com

Ferrous metal ores and non-ferrous metal ores

1) Ferrous metal ores and of non-ferrous metal ores shall be the metal ores exploited by taxpayers for own use or marketing, by direct smelting in furnaces or by first dressing for concentrates as main product， making artificial mine and finally smelting in furnaces.

2) Metal mineral ore products for own use shall be the ores for dressing for concentrates， direct smelting in furnaces or for making sinter or pellets.

3) Ores of iron ore for direct feeding shall be powder ore， ore for blast furnace， ore block for blast furnace， ore block for open-hearth，etc.

4) Independent mines shall only be units only engaged in mining or mining and dressing， with independent accounting and bearing gains and losses by themselves， and producing ores and concentrates mainly for selling.

5) Complex enterprises shall be enterprises engaged in continuous production of mining， ore dressing and smelting （or processing） or in continuous production of mining and smelting （or processing）， and their mining units shall normally be their accounting units of level II or below.

Crude oil
1) Heavy oil，shall be crude oil with oil viscosity greater than 100 mPa/s or specific weight greater than 0.92 under the temperature of oil layer. High condensed oil， shall be crude oil with a freezing point over 40℃ and wax content over 30% for which normal production is not possible with ordinary ways of exploitation.

2) For condensed oil，resource tax shall be levied as for crude oil.

3) Other land petroleum extracting enterprises shall be land petroleum extracting units not listed in the "Detailed tax amount of resource tax items" and exploration units with output of oil during petroleum exploration process and selling such oil or using it by its own.

4) Offshore petroleum extracting enterprises shall be enterprises engaged in offshore petroleum resources extracting by law within the internal sea， territorial sea and continental shelf  of the People's Republic of China and other sea areas under the jurisdiction of the People's Republic of China.

Salt
1) North sea salt shall be the sea salt produced in Liaoning， Hebei， Tianjin， Shandong and Jiangsu. South sea salt shall be the sea salt produced in Zhejiang， Fujian， Guangdong， Hainan and Guangxi. Liquid salt， also referred to as brine， is a solution with sodium chloride content at a given concentration and as a raw material for the production of soda and other products.

2) The resource tax of salt shall all be paid by producers when delivered out of the field.

3) For solid salt processed by taxpayers from own-produced liquid salt， tax shall be levied at the tax amount of solid salt with the quantity of solid salt as the assessable volume. When taxpayers process solid salt from purchased liquid salt， the tax already paid for the liquid salt consumed in processing solid salt can be deducted.

Contact us
For further queries, please do not hesitate to contact ATAHK at anytime, anywhere by simply calling China hotline at 86-755-82143422, 86-755-82143512, or emailing to anitayao@citilinkia.com.