General resource tax is the state’s tax on state-owned resources, such as urban land stipulated in our country’s constitution. Mineral deposits, water flows, forests, mountains, grasslands, wasteland, tidal flats, etc., according to the needs of the country, are a tax levied on units and individuals that use certain natural resources to obtain the right to use taxable resources.

Local water conservancy construction funds are additional taxes and fees and are not mineral resources compensation taxes.