Notice of the Adjustment of the Resource Tax Rates in Beijing

 2018-06-16  52



  • Document NumberNo. 1130 [2016] of the Beijing Municipal Bureau of Finance
  • Area of Law Taxation
  • Level of Authority Local Regulatory Documents
  • Date issued06-30-2016
  • Effective Date07-01-2016
  • Status Effective
  • Issuing Authority Beijing Municipal Bureau of Finance Beijing Local Taxation Bureau



Notice of the Beijing Municipal Bureau of Finance and the Beijing Local Taxation Bureau on the Adjustment of the Resource Tax Rates in Beijing Municipality
(No. 1130 [2016] of the Beijing Municipal Bureau of Finance)
All finance offices and local taxation offices of all districts and all sub-bureaus directly under the Beijing Local Taxation Bureau:
According to the spirit of the Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Advancing the Resource Tax Reform (No. 53 [2016], Ministry of Finance) and the Notice of the Ministry of Finance and the State Administration of Taxation on the Specific Policy Issues concerning the Resource Tax Reform (No. 54 (2016), Ministry of Finance), upon approval by the municipal government and confirmation and recordation by the Ministry of Finance and the State Administration of Taxation, the resource tax reform shall be carried out from July 1, 2016, in Beijing Municipality, and the applicable resource tax rates and other matters are hereby specified as follows:
I. The resource tax on iron ore, limestone, marble, pyrophyllite, quartzite, and mineral water shall be collected on the basis of ad valorem, instead of a specific basis, and the applicable resource tax rates are 3.5% for iron ore, 5% for limestone, 5% for marble, 3% for pyrophyllite, 8.5% for quartzite, and 4% for mineral water.
In particular, the taxable objects of the iron ores are the concentrates, while those of the other taxable items are the raw ores.
II. The tax on geothermal water continues to be collected on a specific basis. In particular, the resource tax on geothermal water for general purposes is 8.5 yuan per cubic meter; while the resource tax on geothermal water for special industries is 30 yuan per cubic meter.
The special industries refer to bath industry and public entertainment industry.
If the reinjection of geothermal tail water is implemented, the resource tax shall be collected on the basis of the consumption after deduction of the reinjection volume. If the cascade geothermal utilization is implemented for heating, bath and public entertainment operations, the tax rates of the corresponding categories may apply according to the use. If it is impossible for separate measurement, the higher rate shall apply.
III. The mineral resource compensation fees shall be incorporated into the resource tax, and are lowered to zero.
IV. Please track and gather information on the implementation of the resource tax reform, and report any new circumstances and new problems encountered in the implementation to the Beijing Municipal Bureau of Finance and the Beijing Local Taxation Bureau in a timely manner.
Annexes: 1. Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Advancing the Resource Tax Reform (No. 53 [2016], Ministry of Finance) (Omitted)
2. Notice of the Ministry of Finance and the State Administration of Taxation on the Specific Policy Issues concerning the Resource Tax Reform (No. 54 [2016], Ministry of Finance) (Omitted)
Beijing Municipal Bureau of Finance
Beijing Local Taxation Bureau
June 30, 2016