Hello, I'm glad to answer your question: The policy basis of crude oil and natural gas is 1 Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Printing and Distributing Provisions on Some Issues Concerning the Reform of Xinjiang Crude Oil and Natural Gas Resource Tax (Cai Shui [2010] No.54). Key points: Taxpayers who exploit crude oil and natural gas in Xinjiang take the lead in resource tax reform. The resource tax on crude oil and natural gas is levied at an ad valorem rate of 5%. If the crude oil and natural gas exploited by taxpayers are used for continuous production of crude oil and natural gas, resource tax shall not be paid; For other purposes, it shall be regarded as sales, and the resource tax shall be calculated and paid in accordance with these provisions. At the same time, it is stipulated that in any of the following circumstances, resource tax shall be exempted or reduced: (1) Crude oil and natural gas used for heating in the process of transporting heavy oil inside the oilfield shall be exempted from resource tax. (two) heavy oil, high pour point oil and high sulfur natural gas resource tax reduction of 40%. (3) The resource tax for tertiary oil recovery is reduced by 30%. If the standards or conditions of the above-mentioned projects need to be adjusted, the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China will make adjustments according to the relevant national standards and changes in the actual situation. If the crude oil and natural gas exploited by taxpayers meet the tax reduction conditions stipulated in Items (2) and (3) of this article at the same time, taxpayers can only choose one of them to implement, and cannot apply them in superposition. Policy Basis 2 Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Relevant Issues Concerning the Reform of Resource Tax on Crude Oil and Natural Gas (Caishui [201]114No.) Key points: Crude oil and natural gas used for heating during heavy oil transportation in oil fields are exempt from resource tax. The resource tax on heavy oil, high pour point oil and high sulfur natural gas is reduced by 40%. The resource tax for tertiary oil recovery is reduced by 30%. The resource tax on low-abundance oil and gas fields is temporarily reduced by 20%. The resource tax of deepwater oil and gas fields is reduced by 30%. Policy Basis 3 Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Collection and Management of Royalty Fees for Sino-foreign Cooperative Exploitation of Onshore Crude Oil Resources (Guo Shui Fa [1999] No.55) Key points: Chinese-foreign cooperative oilfields are exempt from tax. In Chinese-foreign cooperative oil (gas) fields, the crude oil and natural gas mined according to the contract are subject to the mining area use fee in kind, and the resource tax is not levied for the time being. Policy Basis 4 Notice of People's Republic of China (PRC) Ministry of Finance State Taxation Administration of The People's Republic of China on Adjusting Resource Taxes of Some Mines and Oilfield Enterprises in Northeast Old Industrial Bases (Caishui [2004] 146No.) Key points: The applicable tax standard for resource taxes of some mines and oilfield enterprises in Northeast Old Industrial Bases should be reduced within 30%. Since July 1 2004, the resource tax on low-abundance oil fields and exhausted mines has been reduced by less than 30%. Policy Basis 5 Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Accelerating Tax Policy Issues Related to CBM Extraction (Caishui [2007] 16) Key points: No resource tax will be levied on surface CBM extraction for the time being. Other non-metallic ore raw ore black metal ore raw ore non-ferrous metal ore raw ore policy basis 1 Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on adjusting the applicable tax amount of limestone, marble and granite resource tax (Caishui [2003] No.65438 +0 19) Key points: adjust the tax amount of limestone, marble and granite. From July 1 day, 2003, the applicable tax amount of limestone resource tax was adjusted from 2 yuan per ton to 0.5 yuan-3 yuan per ton; The applicable tax on marble and granite is adjusted from 3 yuan to 3 yuan ~ 10 yuan per cubic meter. The finance departments (bureaus) and local tax bureaus of all provinces, autonomous regions and municipalities directly under the Central Government may determine the applicable tax standards within the above range. Policy Basis 2 Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Adjusting the Relevant Policies of Rock Gold Mine Resource Tax (Caishui [2006] No.69) Important Note: From May 1 2006, the resource tax standards and the scope of rock gold mines of various grades will be adjusted. At the same time, it is clear that the raw ore has paid resource tax, and the tailings formed after smelting can be reused. As long as taxpayers can clearly reflect it in statistics and accounting and separate it from taxable raw ore in specific operations such as stacking, resource tax will no longer be levied. If tailings and raw ore cannot be clearly divided, resource tax shall be levied according to raw ore. Policy Basis 3 Notice of State Taxation Administration of The People's Republic of China of People's Republic of China (PRC) Ministry of Finance on Adjusting Resource Tax Policy of Molybdenum Ore and Other Projects (Caishui [2005] 168) and Notice of State Taxation Administration of The People's Republic of China of People's Republic of China (PRC) Ministry of Finance on Adjusting Applicable Tax Rate of Resource Tax of Tin Ore and Other Projects (Caishui [2065 438+02]2) Key points: Since 2006 1, 65433 Adjust the reduction policy of iron ore resource tax in metallurgical mines, temporarily levy it at 60% of the prescribed tax standard, cancel the preferential policy of 30% reduction of non-ferrous metal mine resource tax, and resume full collection. Since February of 1 20 12, the iron ore resource tax has been adjusted from 60% of the stipulated tax rate to 80% of the stipulated tax rate. Salt policy basis 1 Reply of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on the issue of changing Jiangsu sea salt into southern sea salt (Caishuizi [1996] No.24). Key points: From 1 99665438+1October1,Jiangsu sea salt is changed from 20 yuan in the north to 65438 yuan in the south. Policy Basis 2: Notice of Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Adjusting Tax Standard of Resource Tax in Tanggu Yantian, Tianjin (Caishui [2005] 173No.) Key points: From June 65438+1 October1day, 2006, Tanggu Yantian, which uses waste water to make salt, will be temporarily reduced by/KLOC-0. Policy Basis 3 Notice of State Taxation Administration of The People's Republic of China of People's Republic of China (PRC) Ministry of Finance on Adjusting the Applicable Tax Standard of Salt Resource Tax (Caishui [2007] No.5) Highlights: Since February, 2007, Beihai salt resource tax has been temporarily reduced 1 5 yuan; The resource tax on sea salt, lake salt and well salt in the south is temporarily reduced per ton 10 yuan; The liquid salt resource tax is temporarily reduced by per ton of 2 yuan; For extracting dried sea salt and produced well salt from underground natural brine, the applicable tax standard of resource tax will not be changed for the time being, and it will still be levied according to 20 yuan and 12 yuan per ton respectively. Policy Basis 4 Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issuing the Revised Provisions on Several Issues of Resource Tax (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.63, 20 1 1) Key points: taxpayers are allowed to process solid salt with the purchased liquid salt, and the paid tax amount of liquid salt consumed in processing solid salt is deducted. Basis of preferential tax policies stipulated in other special circumstances 1 Reply of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on the relevant fiscal and taxation issues after tax reduction of iron ore resources in independent mines (Caishuizi [1995] No.21). The main points are as follows: Panzhihua Iron and Steel Group Mining Company was separated from Panzhihua Iron and Steel Group Company, and the relevant departments did not manage it as an independent accounting enterprise. Therefore, the mining company of Panzhihua Iron and Steel Group cannot collect iron ore resource tax according to independent mines, but should collect iron ore resource tax in full according to the tax amount stipulated in the tax law. Policy Basis 2 Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Exemption of Farmland Occupation Tax and Resource Tax in neijiang-kunming railway (Caishui [2000] No.47) Key points: In order to support the construction of neijiang-kunming railway, with the approval of the State Council, the stone used by various units in neijiang-kunming railway is exempted from resource tax. For other units and individuals to mine and sell stone used in construction projects, resource tax shall be levied according to regulations. Policy Basis 3 "Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance of People's Republic of China (PRC) on Tax and Other Policy Issues in the Operation of Qinghai-Tibet Railway Company" (Caishui [2007] 1 1) Key points: The materials such as sand and gravel collected by Qinghai-Tibet Railway Company and its subordinate units are exempt from resource tax; The Qinghai-Tibet Railway Company and its subordinate units, as well as other units and individuals, exploit and sell sand, stone and other materials, and collect resource tax in accordance with the regulations. Policy Basis 4 Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Seriously Implementing Tax Policies for Earthquake Relief and Post-disaster Reconstruction (Caishui [2008] No.62) Key points: If taxpayers suffer heavy losses due to earthquake disasters in the process of mining or producing taxable products, the people's governments of provinces, autonomous regions and municipalities directly under the Central Government in the affected areas will decide to reduce or exempt the resource tax. Matters needing attention in the operation of preferential policies Policy basis 1 People's Republic of China (PRC) Provisional Regulations on Resource Tax Operating Points: Taxpayers who exploit or produce taxable products with different tax items shall separately account for the sales volume or sales quantity of taxable products with different tax items; If the sales volume or sales quantity of taxable products with different tax items are not accounted for separately or cannot be accurately provided, the higher tax rate shall apply. Taxpayers who exploit or produce taxable products for continuous production shall not pay resource tax; For other purposes, it shall be regarded as sales, and resource tax shall be paid in accordance with these regulations. Taxpayers' tax reduction and exemption items should be accounted for separately according to sales volume or sales quantity; If the sales amount or sales quantity is not accounted for separately or cannot be provided accurately, no tax reduction or exemption shall be granted. Policy Basis 2 Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing the Administrative Measures for Tax Relief (Trial) (Guo Shui Fa [2005]129) Operating Points: Tax relief can be divided into approval tax relief and filing tax relief. Taxpayers who enjoy the examination and approval of tax reduction or exemption shall submit the corresponding materials and apply for them, which shall be implemented after being approved and confirmed by the tax authorities with the power of examination and approval according to the provisions of these Measures. Taxpayers who fail to apply or apply in accordance with regulations but have not been approved and confirmed by the competent tax authorities shall not enjoy tax reduction or exemption. Taxpayers who enjoy the filing of tax reduction or exemption shall file for the record, and after being registered by the tax authorities, they shall be implemented as of the date of registration and filing. Taxpayers who fail to declare according to regulations shall not be exempted from tax reduction or exemption. Taxpayers engaged in both tax reduction and exemption items and non-tax reduction and exemption items shall calculate the tax basis and tax reduction and exemption degree of tax reduction and exemption items respectively. Can not be accounted for separately, can not enjoy tax relief; If the accounting is unclear, it shall be verified by the tax authorities in a reasonable way. I hope I can help you. Thank you.