New China Resource Tax Rates

New new resources tax rates and terms were published on May 9, 2016, on the website of the China State Administration of Taxation. The rate schedule we have roughly translated for your convenience, without commitment or liability on our part:

20160701 China Resource Tax Rate EN

As per our interpretation the final tax rate within the aforementioned ranges are to be decided and collected on a local level. The regulation does not include resources which are subject to a separate regulation, such as crude oil or rare earths.

For details please refer to the original tax schedule and contents here:
http://www.chinatax.gov.cn/n810341/n810755/c2132534/content.html

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