Topic Outline

Aimed at protection and improvement of the reasonable development and utilization of State-owned natural resources, the Resource Tax is levied in China on the specified natural resources to adjust the income derived from the grade differentiation of natural resource. At present, the revenue of Resource Tax in China mainly comes from the State owned enterprise, collectively owned enterprises, private enterprises, joint equity enterprises and individual household business persons engaged in exploitation of crude oil, coal, iron ores and limestone and production of salt.

This topic provides articles regarding tax calculation method, taxable items and rates, time limit, where the tax payments should be made, and related answers to questions you may have.

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