According to the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax, the mineral products of metal mines include ferrous metals and non-ferrous metals, in which non-ferrous metal mineral products refer to natural ores, ore sands and mineral powders artificially selected for extracting metals other than iron, manganese and chromium, excluding non-ferrous metal compounds produced by smelting or chemical production.

According to the provisions of People's Republic of China (PRC) Ministry of Finance and State Taxation Administration of The People's Republic of China Caishuizi No.022 [1994] on April 27th, 2004, the above-mentioned metal mine mining products are taxed at the VAT rate of 13%.

In addition to the above provisions, the "state-managed metals" in xz9527 should be taxed at the rate of 17%.

Molybdenum ore should belong to the product range of non-ferrous metal mining, and the tax rate is 13%.