资源税若干问题的规定
Provisions on Some Issues Concerning Resource Tax
国税发[1994]015号Guo Shui Fa [1994] No. 015
一、自产自用产品的课税数量：资源税纳税人自产自用应税产品，因无法准确提供移送使用量而采取折算比换算课税数量办法的，具体规定如下：
I. 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）煤炭，对于连续加工前无法计算原煤移送使用量的，可按加工产品的综合回收率，将加工产品实际销量和自用量折算成原煤数量作为课税数量。
（I）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）金属和非金属矿产品原矿，因无法准确掌握纳税人移送使用原矿数量的，可将其精矿按选矿比折算成原矿数量作为课税数量。
（II） 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.
二、自产自用产品的范围
II. Scope of products self-produced for own use
资源税条例和细则中所说自产自用产品，包括用于生产和非生产两部分。
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.
三、资源税扣缴义务人适用的税额规定如下：
III. The applicable tax amount for resource tax withholding agent is specified as follows：
（1） 独立矿山、联合企业收购未税矿产品的单位，按照本单位应税产品税额标准，依据收购的数量代扣代缴资源税。
（I） 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） 其他收购单位收购的未税矿产品，按主管税务机关核定的应税产品税额标准，依据收购的数量代扣代缴资源税。
（II） 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.
四、新旧税制衔接的具体征税规定
IV. Specific taxation provisions for linking the new and old taxation systems：
（1） 1994年1月1日以前储备的盐，1994年1月1日以后动用的，在动用时由动用单位按动用量依照新的资源税条例规定及税额缴纳盐资源税。
（I） 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) 1994年1月1日以后储备的盐，按新的资源税条例规定在盐的出场（厂）环节纳税。
（II） 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） 1994年1月1日以前出场（厂）的未缴纳盐税的盐，到1994年1月1日以后销售的，在运销环节由运销单位按新的资源税条例规定缴纳资源税。
（III） 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）1994年1月1日以前签定的销售合同，1994年1月1日以后供货的，依照新的资源税条例规定及税额缴纳资源税。
（IV） 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.
五、黑色金属矿原矿、有色金属矿原矿
V. Ferrous metal ores and non-ferrous metal ores
（1）黑色金属矿原矿、有色金属矿原矿，是指纳税人开采后自用、销售的，用于直接入炉冶炼或作为主产品先入选精矿、制造人工矿、再最终入炉冶炼的金属矿石原矿。
（I） 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）金属矿产品自用原矿，系指入选精矿、直接入炉冶炼或制造烧结矿、球团矿等所用原矿。
（II） 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）铁矿石直接入炉用的原矿，系指粉矿、高炉原矿、高炉块矿、平炉块矿等。
（III） 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）独立矿山指只有采矿或只有采矿和选矿，独立核算、自负盈亏的单位，其生产的原矿和精矿主要用于对外销售。
（IV） 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）.联合企业指采矿、选矿、冶炼（或加工）连续生产的企业或采矿、冶炼（或加工）连续生产的企业，其采矿单位，一般是该企业的二级或二级以下核算单位。
（V） 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.
六、原油
VI. Crude oil
（1）稠油，是指在油层温度条件下，原油粘度大于100毫帕／秒或原油重度大于0.92的原油。高凝油是指凝固点大于40℃，含蜡量超过30％的用普通开采方式不能正常生产的原油。
（I）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）凝析油视同原油，征收资源税。
（II） For condensed oil，resource tax shall be levied as for crude oil.
（3）.其他陆上石油开采企业，是指《资源税税目税额明细表》中未列举的陆上石油开采单位以及在石油勘探过程中有油量产出并销售或自用的勘探单位。
（III） 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）海上石油开采企业，是指在中华人民共和国内海、领海、大陆架及其他属于中华人民共和国行使管辖权的海城内依法从事开采海洋石油资源的企业。
（IV）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.
七、盐
VII. Salt
