The "Measures for the Administration of Resource Tax Withholding and Payment of the People's Republic of China and the State Administration of Taxation" formulated by the State Administration of Taxation stipulates that independent mines, joint enterprises and other units that purchase resource tax-untaxed mineral products are the resource tax withholding and payment obligors.

Here, independent mines refer to units that only have mining or only mining and mineral processing, independent accounting, and are responsible for their own profits and losses. The raw ore and concentrate they produce are mainly used for external sales.

A joint enterprise refers to an enterprise that continuously produces mining, mineral processing, and smelting (or processing) or an enterprise that continuously produces mining, smelting (or processing), and its mining unit is generally the second-level or lower-level accounting unit of the enterprise.

In order to correctly grasp whether the purchased mineral products have paid resource tax, the "Resource Tax Withholding and Payment Management Measures" stipulates: Untaxed mineral products refer to resource tax taxpayers who cannot provide resource tax management to the withholding agent when selling their products.

Proven minerals.

In other words, as long as the seller of mineral products cannot provide the acquirer with a resource tax management certificate, the acquirer has a legal obligation to withhold and pay the resource tax.

The "Resource Tax Withholding and Payment Management Measures" stipulates that the resource tax management certificate is a valid certificate proving that the mineral products sold have paid resource tax or have filed a tax declaration with the local tax authority.

Resource tax management certificates are divided into two types: A and B, which are issued by the local competent tax authorities.

Type A resource tax management certificate is suitable for taxpayers with large production scale, relatively sound financial system, relatively fixed purchase and sale relationships, and the ability to declare and pay resource tax in accordance with the law. It is a certificate issued once and valid for multiple uses within a certain period.

Type B resource tax management certificate is applicable to scattered resource tax taxpayers such as individual and small-scale mining and sales enterprises. It is a certificate that is issued multiple times based on the sales volume and is valid for one use.

In order to prevent forgery of resource tax management certificates, the "Resource Tax Withholding and Payment Management Measures" stipulates that the resource tax management certificate must be used together with a copy of the taxpayer's tax registration certificate.

In actual operation, when taxpayers sell their mineral products, they should apply to the local competent tax authority for a resource tax management certificate as the basis for exemption from resource tax withholding.

When purchasing mineral products, the purchaser (i.e., the withholding agent) should proactively request a resource tax management certificate from the seller (taxpayer), and the withholding agent will not withhold resource tax accordingly.

Any sales volume that the seller cannot provide Type A resource tax management certificate or exceeds the sales quantity indicated in the Resource Tax Management Type B certificate will be regarded as untaxed mineral products, and the withholding agent will withhold and remit the resource tax in accordance with the law.

When independent mines or joint enterprises purchase untaxed mineral products of the same mineral type as the unit's, the resource tax will be withheld and paid based on the unit's unit tax on taxable products of the same mineral type and based on the purchased quantity.

When independent mines and joint ventures acquire untaxed mineral products that are different from the mines of their own unit, as well as untaxed mineral products acquired by other purchasing units, the resource tax will be withheld and paid based on the unit tax prescribed for the corresponding mineral type at the place of acquisition, and the resource tax will be withheld and paid based on the purchased quantity.

If the same type of mineral products is not available in the place of acquisition, the resource tax will be withheld and paid based on the quantity purchased based on the unit tax amount approved by the competent tax authority in the place of acquisition.

The place where the withholding agent withholds and pays the resource tax is the place where the taxable but untaxed mineral products are purchased.