What is the coal resource tax rate?

After ad valorem, the tax rate stipulated in the regulations is 2%- 10%, and the tax rates vary from province to province: Inner Mongolia 9%, Shanxi 8%, Ningxia 6.5%, Shaanxi 6%, Qinghai 6%, Yunnan 5.5%, Guizhou 5%, Shandong 4% and Chongqing 3%. Gansu, Hunan, Sichuan and Guangxi are all 2.5%. Heilongjiang, Jilin, Liaoning, Beijing, Hebei, Henan, Jiangsu, Anhui, Jiangxi, Fujian and Hubei are all 2%.

In order to better improve the development and utilization of coal resources, China levies coal resource tax on coal resources. Different industries in China have different taxes. The tax of coal industry is coal resource tax. Coal resource tax, like other taxes, is also calculated according to the tax rate of coal resource tax. What is the specific tax rate of coal resource tax? I made a summary for you.

First, the collection method of coal resource tax

The coal resource tax is levied ad valorem. Taxable coal products (hereinafter referred to as taxable coal) include raw coal and cleaned coal processed with untaxed raw coal (hereinafter referred to as cleaned coal). The calculation formula of tax payable is as follows:

Taxable amount = taxable coal sales; Applicable tax rate

Second, taxable coal sales

Taxable coal sales shall be determined in accordance with Article 5 of the Detailed Rules for the Implementation of the Provisional Regulations on Resource Tax in People's Republic of China (PRC) and the relevant provisions of this Notice.

1. If the taxpayer mines raw coal and sells it directly to the outside world, the resource tax shall be calculated and paid based on the sales of raw coal as taxable coal.

Taxable amount of raw coal = sales of raw coal? Applicable tax rate

Raw coal sales do not include transportation costs from pithead to station and wharf.

2. If taxpayers use the mined raw coal and coal preparation for continuous production, they will not pay resource tax when the raw coal is transferred to use; For other purposes, it shall be regarded as the sale of raw coal, and the sales amount shall be determined in accordance with Article 7 of the Detailed Rules for the Implementation of the Provisional Regulations on Resource Tax in People's Republic of China (PRC) and the relevant provisions of this notice, and the resource tax shall be calculated and paid.

3. If the taxpayer processes the raw coal mined into coal washing sales, the resource tax shall be calculated and paid by multiplying the coal washing sales by the conversion rate as taxable coal sales.

Taxable amount of coal preparation = sales of coal preparation? Conversion rate? Applicable tax rate

Coal washing sales include sales of coal washing by-products, excluding transportation expenses of coal washing from coal washing plant to stations and docks.

The conversion rate can be calculated by deducting the cost and profit of washing process from the sales of cleaned coal, or by the difference between the market price of cleaned coal and the market price of similar raw coal and the comprehensive recovery rate. The conversion rate shall be determined by the financial and taxation departments of provinces, autonomous regions and municipalities directly under the Central Government or the municipal financial and taxation departments authorized by them.

4. Taxpayers who process their raw coal into coal washing for their own use shall be regarded as selling coal washing, and the sales amount shall be determined in accordance with Article 7 of the Detailed Rules for the Implementation of the Provisional Regulations on Resource Tax in People's Republic of China (PRC) and the relevant provisions of this Notice, and the resource tax shall be calculated and paid.

Third, the applicable tax rate.

1, the coal resource tax rate range is 2%- 10%, and the specific applicable tax rate is proposed by the provincial finance and taxation department within the above range, according to the local clean-up fund, enterprise affordability, coal resources conditions and other factors, and submitted to the provincial people's government for drafting.

2, combined with the actual situation of the current coal industry, the current high tax burden areas should appropriately reduce the burden level. The people's governments at the provincial level shall report the proposed applicable tax rate to the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China for approval before promulgation.

3. The applicable tax rate for inter-provincial coalfields is determined by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.

Fourth, about tax incentives.

1, 30% resource tax will be reduced for the coal mined in the dry period.

A coal mine in depletion period refers to a coal mine whose remaining recoverable reserves are less than 20% (including 20%) of the original designed recoverable reserves, or whose remaining service life does not exceed 5 years.

2. The resource tax will be reduced by 50% for the coal replaced by filling mining.

If the coal mined by the taxpayer meets the above tax reduction conditions at the same time, the taxpayer can only choose one of them to implement, and cannot apply them in superposition.

China's coal resource tax is levied ad valorem, so the coal resource tax rate ranges from 2% to 10%. Each region shall formulate the coal resource tax rate according to the conditions of coal resources and the affordability of enterprises. The tax rate of each region shall be drawn up by the provincial government, and the inter-provincial coalfields shall be drawn up by the national finance department and the tax bureau.