Article 4 taxpayers who exploit or produce taxable products under different tax items shall calculate the sales volume or sales quantity of taxable products under different tax items respectively; Article 5 Where taxpayers exploit or produce taxable products for their own use, they shall pay resource tax in accordance with the provisions of this law; however, if they use them for the continuous production of taxable products, they shall not pay resource tax.
Resource tax law of the people’s Republic of China ” It stipulates that there are six resource tax items that can be selected for ad valorem or ad valorem collection, geothermal water, natural brine, and other clay, sandstone, limestone and mineral water.
34 of the Ministry of Finance and the State Administration of Taxation in 2020) stipulates that: “2.
The sales volume of taxable products declared by taxpayers is obviously low without justified reasons, or Where there are acts of taxable products for personal use without sales, the competent tax authorities may determine the sales of taxable products in the following methods and order: (1) according to the average sales price of similar products of taxpayers in the recent period; (2) according to the average sales price of similar products of other taxpayers in the recent period.
(5) it shall be determined by other reasonable methods.
33 of the president of the people’s Republic of China): “Article 1 units and individuals that develop taxable resources in the territory of the people’s Republic of China and other sea areas under the jurisdiction of the people’s Republic of China are resource tax taxpayers and shall pay resource tax in accordance with the provisions of this Law…
(3) It shall be determined according to the sales price of non taxable products processed subsequently, minus the cost and profit of subsequent processing links.
” Therefore, if the excavated materials of your tunnel blasting meet the above provisions, you need to pay resource tax; if the sales or sales quantity of taxable products under different tax items are not calculated separately or cannot be accurately provided, the high applicable tax rate will apply; if you can’t classify whether they are taxable products, it is recommended to verify with the competent tax authority.
The circumstances under which taxpayers should pay resource tax on taxable products for their own use, including the use of taxable products by taxpayers for non monetary asset exchange, donation, debt repayment, sponsorship, fund-raising, investment, advertising, samples, employee welfare, profit distribution or continuous production of non taxable products.
Editor’s words: similar problems are actually common in construction enterprises , especially in road construction, tunnel excavation and landscaping, they often sell the excavated soil, sand and gravel or use them for their own use, which will face similar confusion!..
The taxable price = cost × (1 + cost profit margin) ÷ (1 – resource tax rate) the cost profit margin in the above formula shall be determined by the tax authorities of provinces, autonomous regions and municipalities directly under the central government.
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“According to the decision of the Standing Committee of the provincial people’s Congress on the calculation method of resource tax items, tax rates and tax reduction and exemption measures of Yunnan Province:” II.
3.
Does it have to pay resource tax to use the tunnel excavation materials of tunnel blasting to process gravel for its own use? Reply from Yunnan Taxation: according to the resource tax law of the people’s Republic of China (Order No.
Q: our company is a construction enterprise.
” The announcement of the Ministry of Finance and the State Administration of Taxation on the implementation criteria of issues related to resource tax (Announcement No.
(IV) it shall be determined according to the taxable price of taxable products.
