中华人民共和国资源税暂行条例实施细则(附英文)
2008-06-08 16:19:53 出处: 发布人:连云港律师网 浏览：571
中华人民共和国资源税暂行条例实施细则(附英文)
1993年12月30日，财政部
通知
国务院各部门、各直属机构，各省、自治区、直辖市、计划单列
市人民政府，各省、自治区、直辖市、计划单列市财政厅（局）、税务局：
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附件：中华人民共和国资源税暂行条例实施细则
第一条 根据《中华人民共和国资源税暂行条例》（以下简称条例）第十五条的规定制定本细则。
第二条 条例所附《资源税税目税额幅度表》中所列部分税目的征税范围限定如下：
（一）原油，是指开采的天然原油，不包括人造石油。
（二）天然气，是指专门开采或与原油同时开采的天然气，暂不包括煤矿生产的天然气。
（三）煤炭，是指原煤，不包括洗煤、选煤及其他煤炭制品。
（四）其他非金属矿原矿，是指上列产品和井矿盐以外的非金属矿原矿。
（五）固体盐，是指海盐原盐、湖盐原盐和井矿盐。
液体盐，是指卤水。
第三条 条例第一条所称单位，是指国有企业、集体企业、私有企业、股份制企业、其他企业和行政单位、事业单位、军事单位、社会团体及其他单位。
条例第一条所称个人，是指个体经营者及其他个人。
第四条 资源税应税产品的具体适用税额，按本细则所附的《资源税税目税额明细表》执行。
未列举名称的其它非金属矿原矿和其他有色金属矿原矿，由省、自治区、直辖市人民政府决定征收或暂缓征收资源税，并报财政部和国家税务总局备案。
矿产品等级的划分，按本细则所附《几个主要品种的矿山资源等级表》执行。
对于划分资源等级的应税产品，其《几个主要品种的矿山资源等级表》中未列举名称的纳税人适用的税额，由省、自治区、直辖市人民政府根据纳税人的资源状况，参照《资源税税目税额明细表》和《几个主要品种的矿山资源等级表》中确定的邻近矿山的税额标准，在浮动30％的幅度内核定，并报财政部和国家税务总局备案。
第五条 纳税人不能准确提供应税产品销售数量或移送使用数量的，以应税产品的产量或主管税务机关确定的折算比换算成的数量为课税数量。
原油中的稠油、高凝油与稀油划分不清或不易划分的，一律按原油的数量课税。
第六条 条例第九条所称资源税纳税义务发生时间具体规定如下：
（一）纳税人销售应税产品，其纳税义务发生时间是：
1．纳税人采取分期收款结算方式的，其纳税义务发生时间，为销售合同规定的收款日期的当天；
2．纳税人采取预收货款结算方式的，其纳税义务发生时间，为发出应税产品的当天；
3．纳税人采取其他结算方式的，其纳税义务发生时间，为收讫销售款或者取得索取销售款凭据的当天。
（二）纳税人自产自用应税产品的纳税义务发生时间，为移送使用应税产品的当天。
（三）扣缴义务人代扣代缴税款的纳税义务发生时间，为支付货款的当天。
第七条 条例第十一条所称的扣缴义务人，是指独立矿山、联合企业及其他收购未税矿产品的单位。
第八条 条例第十一条把收购未税矿产品的单位规定为资源税的扣缴义务人，是为了加强资源税的征管。主要适应税源小、零散、不定期开采、易漏税等情况，税务机关认为不易控管，由扣缴义务人在收购时代扣代缴未税矿产品为宜的。
第九条 扣缴义务人代扣代缴的资源税，应当向收购地主管税务机关缴纳。
第十条 根据条例第十二条规定，纳税人应纳的资源税应当向应税产品的开采或生产所在地主管税务机关缴纳。具体实施时，跨省开采资源税应税产品的单位，其下属生产单位与核算单位不在同一省、自治区、直辖市的，对其开采的矿产品，一律在开采地纳税，其应纳税款由独立核算、自负盈亏的单位，按照开采地的实际销售量（或者自用量）及适用的单位税额计算划拨。
第十一条 纳税人具体适用的单位税额，由财政部根据其资源和开采条件等因素的变化情况适当进行定期调整。
第十二条 本细则由财政部解释，或者由国家税务总局解释。
第十三条 本细则自条例公布施行之日起实施。一九八四年九月二十八日财政部颁发的《中华人民共和国盐税条例（草案）实施细则》同时废止。
附表一：资源税税目税额明细表
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| 税 目 | | 税 额 |课税数量单位|
|----------|----------------------------------------|----------|------------|
|一、原油 |大庆石油管理局 | 24元 | 吨 |
| |----------------------------------------|----------|------------|
| |胜利石油管理局、辽河石油勘探局、大港石油| | |
| |管理局、河南石油勘探局、新疆石油管理局、| | |
| |塔里木石油会战指挥部、吐哈石油勘探开发会| 12元 | 吨 |
| |战指挥部 | | |
| |----------------------------------------|----------|------------|
| |华北石油管理局、吉林省油田管理局、中原石| | |
| |油勘探局、江苏石油勘探局、长庆石油勘探局| | |
| |冀东石油勘探开发公司、江汉石油管理局、玉| | |
| |门石油管理局、青海石油管理局、四川石油管| 8元 | 吨 |
| |理局、滇黔桂石油勘探局、延长油矿管理局、| | |
| |其它陆上石油开采企业 | | |
| |----------------------------------------|----------|------------|
| |各企业的稠油、高凝油 | 8元 | 吨 |
| |----------------------------------------|----------|------------|
| |海上石油开采企业 | 8元 | 吨 |
----------------------------------------------------------------------------------
----------------------------------------------------------------------------------
| 税 目 | | 税 额 |课税数量单位|
|----------|----------------------------------------|----------|------------|
|二、天然气|四川石油管理局 | 15元 | 千立方米 |
| |----------------------------------------|----------|------------|
| |大庆石油管理局 | 12元 | 千立方米 |
| |----------------------------------------|----------|------------|
| |胜利石油管理局、辽河石油勘探局 | 8元 | 千立方米 |
| |----------------------------------------|----------|------------|
| |华北石油管理局、大港石油管理局、中原石油| | |
| |勘探局、河南石油勘探局、新疆石油管理局、| 4元 | 千立方米 |
| |冀东石油勘探开发公司、塔里木石油会战指挥| | |
| |部、吐哈石油勘探开发会战指挥部、吉林省油| | |
| |田管理局 | | |
| |----------------------------------------|----------|------------|
| |其他开采天然气企业 | 2元 | 千立方米 |
----------------------------------------------------------------------------------
----------------------------------------------------------------------------------
| 税 目 | | 税 额 |课税数量单位|
|----------|----------------------------------------|----------|------------|
|三、煤炭 |统配矿 北京矿务局 |0．50元| 吨 |
| |----------------------------------------|----------|------------|
| | 开滦矿务局 |0．55元| 吨 |
| |----------------------------------------|----------|------------|
| | 峰峰矿务局 |0．50元| 吨 |
| |----------------------------------------|----------|------------|
| | 井径矿务局 |0．40元| 吨 |
| |----------------------------------------|----------|------------|
| | 兴窿矿务局 |0．40元| 吨 |
| |----------------------------------------|----------|------------|
| | 邢台矿务局 |1．20元| 吨 |
| |----------------------------------------|----------|------------|
| | 邯郸矿务局 |0．80元| 吨 |
| |----------------------------------------|----------|------------|
| | 大同矿务局 |2．40元| 吨 |
| |----------------------------------------|----------|------------|
| | 阳泉矿务局 |0．80元| 吨 |
----------------------------------------------------------------------------------
----------------------------------------------------------------------------------
| 税 目 | | 税 额 |课税数量单位|
|----------|----------------------------------------|----------|------------|
| | 下花园煤矿 |0．50元| 吨 |
| |----------------------------------------|----------|------------|
| | 八宝山煤矿 |0．50元| 吨 |
| |----------------------------------------|----------|------------|
| | 西山矿务局 |0．80元| 吨 |
| |----------------------------------------|----------|------------|
| | 汾西矿务局 |1．20元| 吨 |
| |----------------------------------------|----------|------------|
| | 潞安矿务局 |2．00元| 吨 |
| |----------------------------------------|----------|------------|
| | 轩岗矿务局 |0．50元| 吨 |
| |----------------------------------------|----------|------------|
| | 晋城矿务局 |2．00元| 吨 |
| |----------------------------------------|----------|------------|
| | 包头矿务局 |0．40元| 吨 |
| |----------------------------------------|----------|------------|
| | 乌达矿务局 |0．40元| 吨 |
----------------------------------------------------------------------------------
----------------------------------------------------------------------------------
| 税 目 | | 税 额 |课税数量单位|
|----------|----------------------------------------|----------|------------|
| | 海渤湾煤矿 |0．30元| 吨 |
| |----------------------------------------|----------|------------|
| | 宝日希勒煤矿 |0．30元| 吨 |
| |----------------------------------------|----------|------------|
| | 平庄矿务局 |0．30元| 吨 |
| |----------------------------------------|----------|------------|
| | 扎赉诺尔矿务局 |0．30元| 吨 |
| |----------------------------------------|----------|------------|
| | 霍林河煤矿 |0．30元| 吨 |
| |----------------------------------------|----------|------------|
| | 伊敏河煤矿 |0．30元| 吨 |
| |----------------------------------------|----------|------------|
| | 大雁矿务局 |0．30元| 吨 |
| |----------------------------------------|----------|------------|
| | 萍乡矿务局 |0．50元| 吨 |
| |----------------------------------------|----------|------------|
| | 丰城矿务局 |0．80元| 吨 |
| |----------------------------------------|----------|------------|
| | 英岗岭矿务局 |0．60元| 吨 |
----------------------------------------------------------------------------------
----------------------------------------------------------------------------------
| 税 目 | | 税 额 |课税数量单位|
|----------|----------------------------------------|----------|------------|
| | 洛市矿务局 |0．30元| 吨 |
| |----------------------------------------|----------|------------|
| | 淄博矿务局 |0．50元| 吨 |
| |----------------------------------------|----------|------------|
| | 新纹矿务局 |0．90元| 吨 |
| |----------------------------------------|----------|------------|
| | 枣庄矿务局 |1．20元| 吨 |
| |----------------------------------------|----------|------------|
| | 肥城矿务局 |0．90元| 吨 |
| |----------------------------------------|----------|------------|
| | 兖州矿务局 |1．20元| 吨 |
| |----------------------------------------|----------|------------|
| | 坊子煤矿 |0．50元| 吨 |
----------------------------------------------------------------------------------
----------------------------------------------------------------------------------
| 税 目 | | 税 额 |课税数量单位|
|----------|----------------------------------------|----------|------------|
| | 龙口矿务局 |0．50元| 吨 |
| |----------------------------------------|----------|------------|
| | 临沂矿务局 |0．70元| 吨 |
| |----------------------------------------|----------|------------|
| | 澄合矿务局 |0．50元| 吨 |
| |----------------------------------------|----------|------------|
| | 崔家沟煤矿 |0．60元| 吨 |
| |----------------------------------------|----------|------------|
| | 窑街矿务局 |0．40元| 吨 |
| |----------------------------------------|----------|------------|
| | 靖远矿务局 |0．30元| 吨 |
| |----------------------------------------|----------|------------|
| | 阿干镇煤矿 |0．30元| 吨 |
| |----------------------------------------|----------|------------|
| | 石嘴山矿务局 |0．40元| 吨 |
| |----------------------------------------|----------|------------|
| | 石碳井矿务局 |0．40元| 吨 |
| |----------------------------------------|----------|------------|
| | 淮南矿务局 |0．80元| 吨 |
----------------------------------------------------------------------------------
----------------------------------------------------------------------------------
| 税 目 | | 税 额 |课税数量单位|
|----------|----------------------------------------|----------|------------|
| | 淮北矿务局 |0．90元| 吨 |
| |----------------------------------------|----------|------------|
| | 哈蜜矿务局 |0．30元| 吨 |
| |----------------------------------------|----------|------------|
| | 乌鲁木齐矿务局 |0．30元| 吨 |
| |----------------------------------------|----------|------------|
| | 艾维尔沟煤矿 |0．40元| 吨 |
| |----------------------------------------|----------|------------|
| | 抚顺矿务局 |0．60元| 吨 |
| |----------------------------------------|----------|------------|
| | 阜新矿务局 |0．40元| 吨 |
| |----------------------------------------|----------|------------|
| | 北票矿务局 |0．30元| 吨 |
| |----------------------------------------|----------|------------|
| | 沈阳矿务局 |0．30元| 吨 |
----------------------------------------------------------------------------------
----------------------------------------------------------------------------------
| 税 目 | | 税 额 |课税数量单位|
|----------|----------------------------------------|----------|------------|
| | 辽源矿务局 |0．50元| 吨 |
| |----------------------------------------|----------|------------|
| | 通化矿务局 |0．40元| 吨 |
| |----------------------------------------|----------|------------|
| | 舒兰矿务局 |0．30元| 吨 |
| |----------------------------------------|----------|------------|
| | 珲春煤矿 |0．30元| 吨 |
| |----------------------------------------|----------|------------|
| | 鸡西矿务局 |0．50元| 吨 |
| |----------------------------------------|----------|------------|
| | 鹤岗矿务局 |0．60元| 吨 |
| |----------------------------------------|----------|------------|
| | 双鸭山矿务局 |0．50元| 吨 |
| |----------------------------------------|----------|------------|
| | 平项山矿务局 |1．30元| 吨 |
| |----------------------------------------|----------|------------|
| | 焦作矿务局 |0．70元| 吨 |
| |----------------------------------------|----------|------------|
| | 鹤壁矿务局 |0．70元| 吨 |
----------------------------------------------------------------------------------
----------------------------------------------------------------------------------
| 税 目 | | 税 额 |课税数量单位|
|----------|----------------------------------------|----------|------------|
| | 义马矿务局 |0．60元| 吨 |
| |----------------------------------------|----------|------------|
| | 郑州矿务局 |0．90元| 吨 |
| |----------------------------------------|----------|------------|
| | 大屯煤电公司 |1．00元| 吨 |
| |----------------------------------------|----------|------------|
| | 徐州矿务局 |1．00元| 吨 |
| |----------------------------------------|----------|------------|
| | 涟邵矿务局 |0．50元| 吨 |
| |----------------------------------------|----------|------------|
| | 资兴矿务局 |0．30元| 吨 |
| |----------------------------------------|----------|------------|
| | 白沙矿务局 |0．50元| 吨 |
| |----------------------------------------|----------|------------|
| | 广旺矿务局 |0．50元| 吨 |
----------------------------------------------------------------------------------
----------------------------------------------------------------------------------
| 税 目 | | 税 额 |课税数量单位|
|----------|----------------------------------------|----------|------------|
| | 芙蓉矿务局 |0．40元| 吨 |
| |----------------------------------------|----------|------------|
| | 攀枝花矿务局 |0．70元| 吨 |
| |----------------------------------------|----------|------------|
| | 南桐矿务局 |0．70元| 吨 |
| |----------------------------------------|----------|------------|
| | 天府矿务局 |0．50元| 吨 |
| |----------------------------------------|----------|------------|
| | 松藻矿务局 |0．50元| 吨 |
| |----------------------------------------|----------|------------|
| | 中梁山矿务局 |0．50元| 吨 |
| |----------------------------------------|----------|------------|
| | 永荣矿务局 |0．70元| 吨 |
| |----------------------------------------|----------|------------|
| | 六枝矿务局 |0．40元| 吨 |
| |----------------------------------------|----------|------------|
| | 盘江矿务局 |0．70元| 吨 |
| |----------------------------------------|----------|------------|
| | 水城矿务局 |0．60元| 吨 |
----------------------------------------------------------------------------------
----------------------------------------------------------------------------------
| 税 目 | | 税 额 |课税数量单位|
|----------|----------------------------------------|----------|------------|
| | 铜川矿务局 |0．40元| 吨 |
| |----------------------------------------|----------|------------|
| | 蒲白矿务局 |0．40元| 吨 |
| |----------------------------------------|----------|------------|
| | 七台河矿务局 |0．60元| 吨 |
| |----------------------------------------|----------|------------|
| | 烟台矿务局 , ; |0．40元| 吨 |
| |----------------------------------------|----------|------------|
| | 八通壕矿务局 |0．40元| 吨 |
| |----------------------------------------|----------|------------|
| | 霍县矿务局 |1．60元| 吨 |
| |----------------------------------------|----------|------------|
| | 东山煤矿 |1．60元| 吨 |
| |----------------------------------------|----------|------------|
| | 萌营煤矿 |1．60元| 吨 |
----------------------------------------------------------------------------------
----------------------------------------------------------------------------------
| 税 目 | | 税 额 |课税数量单位|
|----------|----------------------------------------|----------|------------|
| | 韩城矿务局 |0．60元| 吨 |
| |----------------------------------------|----------|------------|
| | 苍村煤矿 |0．40元| 吨 |
| |----------------------------------------|----------|------------|
| | 南庄煤矿 |1．60元| 吨 |
| |----------------------------------------|----------|------------|
| | 西峪煤矿 |1．60元| 吨 |
| |----------------------------------------|----------|------------|
| | 南票矿务局 |0．30元| 吨 |
| |----------------------------------------|----------|------------|
| | 铁法矿务局 |0．30元| 吨 |
| |----------------------------------------|----------|------------|
| | 固庄煤矿 |1．60元| 吨 |
| |----------------------------------------|----------|------------|
| | 小峪煤矿 |1．60元| 吨 |
| |----------------------------------------|----------|------------|
| |非统配矿 北京市 |0．60元| 吨 |
| |----------------------------------------|----------|------------|
| | 河北省 |0．90元| 吨 |
| |----------------------------------------|----------|------------|
| | 山西省 |1．60元| 吨 |
| |----------------------------------------|----------|------------|
| | 内蒙古自治区 |0．50元| 吨 |
| |----------------------------------------|----------|------------|
| | 辽宁省 |0．60元| 吨 |
| |----------------------------------------|----------|------------|
| | 黑龙江省 |0．80元| 吨 |
| |----------------------------------------|----------|------------|
| | 江苏省 |1．00元| 吨 |
| |----------------------------------------|----------|------------|
| | 浙江省 |0．50元| 吨 |
| |----------------------------------------|----------|------------|
| | 安徽省 |1．00元| 吨 |
| |----------------------------------------|----------|------------|
| | 江西省 |0．60元| 吨 |
----------------------------------------------------------------------------------
----------------------------------------------------------------------------------
| 税 目 | | 税 额 |课税数量单位|
|----------|----------------------------------------|----------|------------|
| | 福建省 |0．50元| 吨 |
| |----------------------------------------|----------|------------|
| | 山东省 |1．20元| 吨 |
| |----------------------------------------|----------|------------|
| | 河南省 |1．00元| 吨 |
| |----------------------------------------|----------|------------|
| | 湖北省 |0．50元| 吨 |
| |----------------------------------------|----------|------------|
| | 湖南省 |0．50元| 吨 |
| |----------------------------------------|----------|------------|
| | 广西壮族自治区 |0．50元| 吨 |
| |----------------------------------------|----------|------------|
| | 广东省 |0．50元| 吨 |
| |----------------------------------------|----------|------------|
| | 四川省 |0．60元| 吨 |
| |----------------------------------------|----------|------------|
| | 云南省 |0．60元| 吨 |
| |----------------------------------------|----------|------------|
| | 贵州省 |0．60元| 吨 |
| |----------------------------------------|----------|------------|
| | 陕西省 |0．50元| 吨 |
| |----------------------------------------|----------|------------|
| | 甘肃省 |0．50元| 吨 |
| |----------------------------------------|----------|------------|
| | 宁夏回族自治区 |0．50元| 吨 |
| |----------------------------------------|----------|------------|
| | 青海省 |0．50元| 吨 |
| |----------------------------------------|----------|------------|
| | 新疆维吾尔自治区 |0．50元| 吨 |
| |----------------------------------------|----------|------------|
| | 吉林省 |0．60元| 吨 |
----------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------
| 税 目 | | 税 额 |课税数量单位|
|----------------------------------------|------------------------------|------------|------------|
|四、其他非金属矿原矿 | | | |
|----------------------------------------|------------------------------|------------|------------|
|（一）宝石、宝石级金刚石 | |10．00元| 克拉 |
|----------------------------------------|------------------------------|------------|------------|
|（二）玉石、膨润土 | | 5．00元| 吨 |
|----------------------------------------|------------------------------|------------|------------|
|（三）石墨、石英砂、萤石、重晶石、 | | 3．00元| 吨 |
| 毒重石、蛭石、长石、沸石、滑石、 | | | |
| 白云石、硅灰石、凹凸棒石粘土、 | | | |
| 高岭土（瓷土）、耐火粘土、云母 | | | |
|----------------------------------------|------------------------------|------------|------------|
|（四）大理石、花岗石 | | 3．00元| 立方米 |
|----------------------------------------|------------------------------|------------|------------|
|（五）石灰石、菱镁矿、天然碱、石膏、 | | 2．00元| 吨 |
| 硅线石 | | | |
|----------------------------------------|------------------------------|------------|------------|
|（六）工业用金刚石 | | 2．00元| 克拉 |
--------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------
| 税 目 | | 税 额 |课税数量单位|
|----------------------------------------|------------------------------|------------|------------|
|（七）石棉 | 一等 | 2．00元| 吨 |
|----------------------------------------|------------------------------|------------|------------|
| | 二等 | 1．70元| 吨 |
| |------------------------------|------------|------------|
| | 三等 | 1．40元| 吨 |
| |------------------------------|------------|------------|
| | 四等 | 1．10元| 吨 |
| |------------------------------|------------|------------|
| | 五等 | 0．80元| 吨 |
| |------------------------------|------------|------------|
| | 六等 | 0．50元| 吨 |
|----------------------------------------|------------------------------|------------|------------|
|（八）硫铁矿、自然硫、磷铁矿 | | 1．00元| 吨 |
|----------------------------------------|--------------------------------------------|------------|
|（九）未列举名称的其他非金属矿原矿 | |0．50——3．00元 |吨或立方米 |
--------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------
| 税 目 | | 税 额 |课税数量单位|
|------------------|--------------------------------------|------------|------------|
|五、黑色金属矿原矿| | | |
|------------------|--------------------------------------|------------|------------|
|（一）铁矿石 |入选露天矿（重点矿山） 一等 |16．50元| 吨 |
| |--------------------------------------|------------|------------|
| | 二等 |16．00元| 吨 |
| |--------------------------------------|------------|------------|
| | 三等 |15．50元| 吨 |
| |--------------------------------------|------------|------------|
| | 四等 |15．00元| 吨 |
| |--------------------------------------|------------|------------|
| | 五等 |14．50元| 吨 |
| |--------------------------------------|------------|------------|
| | 六等 |14．00元| 吨 |
| |--------------------------------------|------------|------------|
| |入选地下矿（重点矿山） 二等 |15．00元| 吨 |
| |--------------------------------------|------------|------------|
| | 三等 |14．50元| 吨 |
| |--------------------------------------|------------|------------|
| | 四等 |14．00元| 吨 |
| |--------------------------------------|------------|------------|
| | 五等 |13．50元| 吨 |
| |--------------------------------------|------------|------------|
| | 六等 |13．00元| 吨 |
| |--------------------------------------|------------|------------|
| |入炉露天矿（重点矿山） 一等 |25．00元| 吨 |
| |--------------------------------------|------------|------------|
| | 二等 |24．00元| 吨 |
| |--------------------------------------|------------|------------|
| | 三等 |23．00元| 吨 |
| |--------------------------------------|------------|------------|
| | 四等 |22．00元| 吨 |
------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------
| 税 目 | | 税 额 |课税数量单位|
|------------------|--------------------------------------|------------|------------|
| |入炉地下矿（重点矿山） 二等 |23．00元| 吨 |
| |--------------------------------------|------------|------------|
| | 三等 |22．00元| 吨 |
| |--------------------------------------|------------|------------|
| | 四等 |21．00元| 吨 |
| |--------------------------------------|------------|------------|
| |入选露天矿（非重点矿山） 二等 |16．00元| 吨 |
| |--------------------------------------|------------|------------|
| | 四等 |15．00元| 吨 |
| |--------------------------------------|------------|------------|
| | 五等 |14．50元| 吨 |
| |--------------------------------------|------------|------------|
| | 六等 |14．00元| 吨 |
| |--------------------------------------|------------|------------|
| |入选地下矿（非重点矿山） 三等 |11．50元| 吨 |
| |--------------------------------------|------------|------------|
| | 四等 |11．00元| 吨 |
| |--------------------------------------|------------|------------|
| | 五等 |10．50元| 吨 |
| |--------------------------------------|------------|------------|
| | 六等 |10．00元| 吨 |
| |--------------------------------------|------------|------------|
| |入炉露天矿（非重点矿山） 二等 |23．00元| 吨 |
| |--------------------------------------|------------|------------|
| | 三等 |22．00元| 吨 |
| |--------------------------------------|------------|------------|
| | 四等 |21．00元| 吨 |
| |--------------------------------------|------------|------------|
| |入炉地下矿（非重点矿山） 三等 |21．00元| 吨 |
| |--------------------------------------|------------|------------|
| | 四等 |20．00元| 吨 |
|------------------|--------------------------------------|------------|------------|
|（二）锰矿石 | | 2．00元| 吨 |
|------------------|--------------------------------------|------------|------------|
|（三）铬矿石 | | 3．00元| 吨 |
------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------
| 税 目 | | 税 额 |课税数量单位|
|------------------|--------------------------------------|------------|------------|
|六、有色金属矿原矿| | | |
|------------------|--------------------------------------|------------|------------|
|（一）铜矿石 | 一等 |1．60元 | 吨 |
| |--------------------------------------|------------|------------|
| | 二等 |1．50元 | 吨 |
| |--------------------------------------|------------|------------|
| | 三等 |1．40元 | 吨 |
| |--------------------------------------|------------|------------|
| | 四等 |1．30元 | 吨 |
| |--------------------------------------|------------|------------|
| | 五等 |1．20元 | 吨 |
|------------------|--------------------------------------|------------|------------|
|（二）铅锌矿石 | 一等 |4．00元 | &n, bsp; 吨 |
| |--------------------------------------|------------|------------|
| | 二等 |3．50元 | 吨 |
| |--------------------------------------|------------|------------|
| | 三等 |3．00元 | 吨 |
| |--------------------------------------|------------|------------|
| | 四等 |2．50元 | 吨 |
| |--------------------------------------|------------|------------|
| | 五等 |2．00元 | 吨 |
|------------------|--------------------------------------|------------|------------|
|（三）铝土矿 | 三等 |20．00元| 吨 |
------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------
| 税 目 | | 税 额 |课税数量单位|
|------------------|--------------------------------------|------------|------------|
|（四）钨矿石 | 三等 |0．60元 | 吨 |
| |--------------------------------------|------------|------------|
| | 四等 |0．50元 | 吨 |
| |--------------------------------------|------------|------------|
| | 五等 |0．40元 | 吨 |
|------------------|--------------------------------------|------------|------------|
|（五）锡矿石 | 一等 |1．00元 | 吨 |
| |--------------------------------------|------------|------------|
| | 二等 |0．90元 | 吨 |
------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------
| 税 目 | | 税 额 |课税数量单位|
|------------------|--------------------------------------|------------|------------|
| | 三等 |0．80元 | 吨 |
| |--------------------------------------|------------|------------|
| | 四等 |0．70元 | 吨 |
| |--------------------------------------|------------|------------|
| | 五等 |0．60元 | 吨 |
|------------------|--------------------------------------|------------|------------|
|（六）锑矿石 | 一等 |1．00元 | 吨 |
| |--------------------------------------|------------|------------|
| | 二等 |0．90元 | 吨 |
| |--------------------------------------|------------|------------|
| | 三等 |0．80元 | 吨 |
| |--------------------------------------|------------|------------|
| | 四等 |0．70元 | 吨 |
| |--------------------------------------|------------|------------|
| | 五等 |0．60元 | 吨 |
|------------------|--------------------------------------|------------|------------|
|（七）钼矿石 | 三等 |0．60元 | 吨 |
| |--------------------------------------|------------|------------|
| | 四等 |0．50元 | 吨 |
| |--------------------------------------|------------|------------|
| | 五等 |0．40元 | 吨 |
------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------
| 税 目 | | 税 额 |课税数量单位|
|------------------|--------------------------------------|------------|------------|
|（八）镍矿石 | 二等 |12．00元| 吨 |
| |--------------------------------------|------------|------------|
| | 三等 |11．00元| 吨 |
| |--------------------------------------|------------|------------|
| | 四等 |10．00元| 吨 |
| |--------------------------------------|------------|------------|
| | 五等 |9．00元 | 吨 |
|------------------|--------------------------------------|------------|------------|
|（九）黄金矿 | | | |
|------------------|--------------------------------------|------------|------------|
|1．岩金矿 | 一等 |2．50元 | 吨 |
| |--------------------------------------|------------|------------|
| | 二等 |2．30元 | 吨 |
------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------
| 税 目 | | 税额 |课税数量单位|
|----------------------------------------|------------------------------|----------|------------|
| | 三等 |2．10元| 吨 |
| |------------------------------|----------|------------|
| | 四等 |1．90元| 吨 |
| |------------------------------|----------|------------|
| | 五等 |1．70元| 吨 |
| |------------------------------|----------|------------|
| | 六等 |1．50元| 吨 |
| |------------------------------|----------|------------|
| | 七等 |1．30元| 吨 |
|----------------------------------------|------------------------------|----------|------------|
|2．砂金矿 | 一等 |2．00元|50M3挖出量|
| |------------------------------|----------|------------|
| | 二等 |1．80元|50M3挖出量|
| |------------------------------|----------|------------|
| | 三等 |1．60元|50M3挖出量|
| |------------------------------|----------|------------|
| | 四等 |1．40元|50M3挖出量|
| |------------------------------|----------|------------|
| | 五等 |1．20元|50M3挖出量|
|----------------------------------------|--------------------------------------------------------|
|（十）其他有色金属矿 | | | |
| 原矿 | |0．4—3．00元| 吨 |
|----------------------------------------|--------------------------------------------------------|
|七、盐 |北方海盐 |25元 | 吨 |
| |------------------------------|----------|------------|
| |南方海盐、井矿盐、湖盐 |12元 | 吨 |
| |------------------------------|----------|------------|
| |液体盐 |3元 | 吨 |
------------------------------------------------------------------------------------------------------
附表二：几个主要品种的矿山资源等级表
一、铁矿石资源等级表
--------------------------------------------------
|资源等级 企业（或矿区）名称 |
|----------------------------------------------|
|1、入选露天矿（重点矿山） |
|----------------------------------------------|
| |1、本钢南芬露天矿 |
|一等|2、首钢水厂铁矿 |
| |3、鞍钢弓长岭露天矿 |
|----|----------------------------------------|
| |4、大钢峨口铁矿 |
| |5、鞍钢齐大山铁矿 |
|二等|6、邯邢矿山村铁矿 |
| |7、包钢公益明铁矿 |
|----|----------------------------------------|
| |8、马钢南山铁矿凹山采场 |
| |9、首钢大石河铁矿裴庄采区 |
| |10、鞍钢眼前山铁矿 |
| |11、马钢南山铁矿东山采场 |
|三等|12、首钢大石河铁矿柳河峪采区 |
| |13、首钢大石河铁矿羊崖山采区 |
| |14、首钢大石河铁矿大石河采区 |
| |15、唐钢棒磨山铁矿 |
|----|----------------------------------------|
| |16、唐钢石人沟铁矿 |
| |17、重钢太和铁矿 |
| |18、首钢大石河铁矿二马采区 |
|四等|19、武钢灵乡铁矿 |
| |20、包钢黑脑包铁矿 |
| |21、鞍钢大孤山铁矿 |
| |22、首钢大石河铁矿杏山采区 |
| |23、鞍钢东鞍山铁矿 |
--------------------------------------------------
--------------------------------------------------
| 资源等级 企 业 名 称 |
|----------------------------------------------|
| |24、唐钢扁沟铁矿 |
| |25、武钢大冶铁矿 |
| |26、首钢密云铁矿 |
| |27、攀矿兰尖铁矿 |
|五等|28、马钢姑山铁矿 |
| |29、本钢歪头山铁矿 |
| |30、包钢白云铁矿主矿区 |
| |31、宣钢近北庄铁矿 |
|----|----------------------------------------|
| |32、攀矿朱家包包铁矿 |
| |33、包钢白云铁矿东矿区 |
|六等|34、海南铁矿北一矿区 |
| |35、海南铁矿南矿区 |
|----------------------------------------------|
|2、入炉地下矿（重点矿山） |
|----------------------------------------------|
| |1、上海梅山铁矿 |
|二等|2、酒钢镜铁山矿 |
| |3、邯邢玉泉岭铁矿 |
|----|----------------------------------------|
| |4、鞍钢弓长岭井下矿 |
|三等|5、邯邢马家脑铁矿 |
| |6、邯邢符山铁矿 |
| |7、马钢桃冲铁矿 |
| |8、武钢程潮铁矿 |
|----|----------------------------------------|
| |9、邯邢玉石洼铁矿 |
|四等|10、武钢大治铁矿 |
--------------------------------------------------
--------------------------------------------------
| 资源等级 企业（或矿区）名称 |
|----------------------------------------------|
| |11、邯邢西石门铁矿 |
|五等|12、武钢金山店铁矿 |
| |13、水钢观音山铁矿 |
| |14、鲁中小官庄铁矿 |
|----|----------------------------------------|
|六等|15、宣钢庞家保铁矿 |
|----------------------------------------------|
|3、入炉露天矿（重点矿山） |
|----------------------------------------------|
|一等|1、海南铁矿北一矿区 |
|二等|2、海南铁矿枫树下矿区 |
|三等|3、水钢观音山铁矿 |
|四等|4、海南铁矿南矿区 |
|----------------------------------------------|
|4、入炉地下矿（重点矿山） |
|----------------------------------------------|
| |1、鞍钢弓长岭井下矿 |
|二等|2、鲁中小官庄矿 |
|----|----------------------------------------|
|三等|3、马钢桃冲铁矿 |
|----|----------------------------------------|
|四等|4、水钢观音山铁矿 |
|----------------------------------------------|
|5、入选露天矿（非重点矿山） |
|----------------------------------------------|
| |1、江西七宝山铁矿 |
| |2、河南东冶铁矿教场矿区 |
|二等|3、福建潘洛铁矿洛阳采区 |
| |4、山东涑钢荞麦地东矿区 |
| |5、辽宁凌钢保国铁矿 |
|----|----------------------------------------|
| |6、广西屯秋铁矿龙骨岭矿 |
|四等|7、浙江闲林埠钼铁矿 |
--------------------------------------------------
--------------------------------------------------
| 资源等级 企业（或矿区）名称 |
|----------------------------------------------|
| |10、安徽钏山铁矿 |
| |11、江西铁坑铁矿 |
| |12、辽宁北台铁矿 |
|五等|13、湖北鄂钢铁矿 |
| |14、山东韩旺铁矿 |
| |15、江西乌石山铁矿 |
| |16、山西临钢尖兵村矿区 |
|----|----------------------------------------|
| |17、河北承钢黑山铁矿 |
| |18、安徽马鞍山矿 |
| |19、云南昆钢上厂铁矿 |
| |20、安徽黄梅山铁矿厂 |
|六等|21、江西新钢良山矿 |
| |22、云南昆钢罗茨铁矿 |
| |23、湖南湘东铁矿 |
| |24、吉林板石沟铁矿 |
| |25、云南昆钢八街铁矿 |
| |26、新疆雅满苏铁矿 |
|----------------------------------------------|
|6、入选露天矿（重点矿山） |
|----------------------------------------------|
| |1、江西乌石山铁矿株岭坳矿区 |
|三等|2、山西二峰山铁矿北山角矿区 |
| |3、黑龙江大西林矿区 |
|----|----------------------------------------|
| |4、吉林大栗子铁矿 |
| |5、河南东冶铁矿龙池沟矿区 |
| |6、江西乌石山铁矿乌石山矿区 |
| |7、山西长钢后慢水沟岭矿 |
|四等|8、河北綦村铁矿 |
| |9、云南昆钢八街铁红坡矿区 |
| |10、四川泸沽铁矿大顶山矿区 |
| |11、山东金岭铁矿召口区 |
| |12、山西长钢芦沟矿区 |
--------------------------------------------------
--------------------------------------------------
| 资源等级 企业（或矿区）名称 |
|----------------------------------------------|
| 6、入选地下矿（非重点矿山） |
|----------------------------------------------|
| |13、山西长钢北洛峡矿区 |
| |14、河北承钢大庙铁矿 |
| |15、吉林通钢板石沟铁矿 |
| |16、山东莱钢莱芜铁矿 |
| |17、河南安钢李珍铁矿 |
| |18、河南安钢杨家庄铁矿 |
| |19、吉林大栗子铁矿小栗子矿区 |
|五等|20、山西长钢水沟矿区 |
| |21、山东金岭铁矿山区 |
| |22、山西临钢尖兵村矿区 |
| |23、陕西略钢柳树坪矿区 |
| |24、江西良山铁矿太平矿区 |
| |25、陕西略钢阁老岭铁矿 |
| |26、陕西杨家坝铁矿 |
| |27、吉林通钢七道沟铁矿 |
|----|----------------------------------------|
| |28、浙江漓渚铁矿 |
| |29、江苏利国铁矿 |
| |30、江苏治山铁矿 |
| |31、江苏韦岗铁矿 |
|六等|32、江西良山铁矿良山矿区 |
| |33、湖南田湖铁矿 |
| |34、云南昆钢东、西矿区 |
| |35、湖南湘东铁矿 |
| |36、山西临钢塔儿山矿 |
| |37、云南昆钢王家滩矿 |
--------------------------------------------------
--------------------------------------------------
| 资源等级 企业（或矿区）名称 |
|----------------------------------------------|
|7、入炉露天矿（非重点矿山） |
|----------------------------------------------|
|二等|1、广东大宝山铁矿 |
|----|----------------------------------------|
| |2、四川沪沽铁矿 |
|三等|3、福建潘洛铁矿潘田采区 |
| |4、江西七宝山矿区 |
|----|----------------------------------------|
| |5、云南昆钢八街铁矿 |
|四等|6、山东黑旺铁矿 |
|----------------------------------------------|
|8、入炉地下矿（非重点矿山） |
|----------------------------------------------|
| |1、四川沪沽铁矿 |
| |2、云南昆钢东、西区 |
|三等|3、吉林通钢大栗子铁矿 |
| |4、云南八街铁矿红坡工区 |
|----|----------------------------------------|
|四等|5、江西萍钢上珠岭铁矿 |
--------------------------------------------------
二、铜矿石资源等级表
--------------------------------------------------
| 资源等级 企业（或矿区）名称 |
|----------------------------------------------|
| |1、浙江建德铜矿 |
| |2、内蒙古霍各气铜矿 |
|一等|3、江西富家坞铜矿 |
| |4、云南个旧市前进矿 &n, bsp; |
| |5、江西大茅山铜矿 |
--------------------------------------------------
--------------------------------------------------
| 资源等级 企业（或矿区）名称 |
|----------------------------------------------|
| |1、湖北鸡笼山铜矿 |
| |2、山西四家弯金铜矿 |
| |3、新疆布龙口铜矿 |
| |4、广东玉水铜矿 |
|二等|5、青海祈连山铜矿 |
| |6、安徽琅琊山铜矿 |
| |7、黑龙江松江铜矿 |
| |8、甘肃白银折腰山铜矿 |
| |9、江西江铜武山铜矿 |
|----|----------------------------------------|
| |1、广西德保铜矿 |
| |2、山东福山铜矿 |
| |3、内蒙古林西县有色公司 |
| |4、湖南麻阳铜矿 |
| |5、浙江平水铜矿 |
| |6、安徽月山铜矿 |
|三等|7、河南大河铜矿 |
| |8、湖北大冶铜录山铜矿 |
| |9、内蒙古白乃庙铜矿 |
| |10、江西江铜永平铜矿 |
| |11、安徽铜陵安庆铜矿 |
| |12、云南易门狮子山铜矿 |
| |13、安徽铜陵凤凰山铜矿 |
| |14、吉林通化铜镍矿 |
| |15、黑龙江多宝山铜矿 |
| |16、河北涞源铜矿 |
| |17、广东碌铜业公司 |
--------------------------------------------------
--------------------------------------------------
| 资源等级 企业（或矿区）名称 |
|----------------------------------------------|
| |1、湖南七宝山铜矿 |
| |2、湖南雷坪有色矿 |
| |3、浙江诸暨铜矿 |
| |4、四川昭觉铜矿 |
| |5、辽宁万宝铜矿 |
| |6、江西九江铜硫矿 |
| |7、内蒙古莲花山铜矿 |
| |8、陕西八一铜矿 |
| |9、四川会理大铜矿 |
| |10、四川拉拉铜矿 |
| |11、江西戈阳铜矿 |
|四等|12、广东大麦山铜矿 |
| |13、湖南车江铜矿 |
| |14、江西江铜德兴铜矿 |
| |15、山西中条山铜矿峪铜矿 |
| |16、安徽铜陵狮子山铜矿 |
| |17、云南东川汤丹铜矿 |
| |18、云南牟定铜矿 |
| |19、山西中条山胡家峪矿 |
| |20、湖北大冶丰山铜矿 |
| |21、江西江铜东乡铜矿 |
| |22、云南东川落雪铜矿 |
| |23、云南大姚铜矿 |
| |24、山西中条山蓖子沟铜矿 |
--------------------------------------------------
--------------------------------------------------
| 资源等级 企业（或矿区）名称 |
|----------------------------------------------|
| |1、辽宁红透山铜矿 |
| |2、云南东川因民铜矿 |
| |3、云南东川滥泥坪铜矿 |
| |4、湖北大冶铜山口铜矿 |
| |5、安徽铜陵铜官山铜矿 |
| |6、安徽铜陵铜山铜矿 |
| |7、云南易门三家厂铜矿 |
| |8、湖北红卫铜铁矿 |
| |9、江苏谷里铜矿 |
| |10、湖北芳畈铜矿 |
|五等|11、甘肃肃南铜矿 |
| |12、内蒙古布敦花铜矿 |
| |13、湖北欧阳山铜矿 |
| |14、云南丽江铜矿 |
| |15、甘肃白山堂铜矿 |
| |16、甘肃公婆泉铜矿 |
| |17、福建浦城铜矿 |
| |18、甘肃康县阳坝铜矿 |
| |19、甘肃辉铜山铜矿 |
| |20、湖北石头嘴铜铁矿 |
| |21、河北寿王坟铜矿 |
| |22、云南易门凤山铜矿 |
| |23、云南易门七步朗铜矿 |
--------------------------------------------------
三、铅锌矿石资源等级表
------------------------------------------------
|资源等级| 企业（或矿区）名称 |
|--------|----------------------------------|
| |1．江苏南京铅锌银矿 |
| |2．云南麒麟铜锌矿冶公司 |
| |3．广西拉么锌矿 |
| |4．四川会理铅锌矿 |
| |5．内蒙古白音诺尔铅锌矿 |
| 一等 |6．陕西桐木沟锌矿 |
| |7．广西岛坪铅锌矿 |
| |8．云南会泽铅锌矿 |
| |9．广东凡口铅锌矿 |
| |10．云南澜沧铅矿 |
| |11．四川会东铅锌矿 |
|--------|----------------------------------|
| |1．湖南黄沙坪铅锌矿 |
| |2．青海锡铁山矿务局 |
| |3．甘肃洛坝铅锌矿 |
| |4．甘肃邓家山铅锌矿 |
| |5．陕西祚水银铅矿 |
| |6．广西武宜锰锌矿 |
| |7．云南兰坪铅锌矿 |
| 二等 |8．甘肃毕家山铅锌矿 |
| |9．湖南桥口铅锌矿 |
| |10．贵州普安铅矿 |
| |11．浙江龙泉铅锌矿 |
| |12．湖南衡东铅锌矿 |
| |13．浙江黄岩铅锌矿 |
| |14．广西大新铅锌矿 |
| |15．云南个旧新建矿 |
|--------|----------------------------------|
| |1．广东大尖山铅锌矿 |
| 三等 |2．甘肃白银公司 |
| |3．广东乐昌铅锌矿 |
| |4．浙江安下铅锌矿 |
------------------------------------------------
------------------------------------------------
|资源等级| 企业（或矿区）名称 |
|--------|----------------------------------|
| |5．甘肃青羊峡铅锌矿 |
| |6．甘肃尖崖沟铅锌矿 |
| |7．湖南冷水江铅锌矿 |
| |8．福建连城铅锌矿 |
| |9．广西佛子冲铅锌矿 |
| 三等 |10．浙江诸暨铅锌矿 |
| |11．吉林浑江铅锌矿 |
| |12．湖南泡金山铅锌矿 |
| |13．广西阳朔铅锌矿 |
| |14．江苏潭山硫铁矿 |
| |15．陕西商州市铅锌矿 |
| |16．湖南清水塘铅锌矿 |
| |17．甘肃花牛山铅锌矿 |
| |18．山东香夼铅锌矿 |
| |19．安徽黄山岭铅锌矿 |
| |20．陕西银母寺铅锌矿 |
| |21．内蒙古孟恩银铅矿 |
|--------|----------------------------------|
| |1．浙江天台银铅锌矿 |
| |2．浙江龙珠山铅锌矿 |
| |3．广西浦北铅锌矿 |
| |4．广西陆川铅锌矿 |
| |5．福建大田硫铁矿 |
| |6．广西都川铅锌矿 |
| |7．湖南邵东铅锌矿 |
| 四等 |8．湖南凤凰铅锌矿 |
| |9．广西灵川铅锌矿 |
| |10．云南普雄铅锌矿 |
| |11．云南大铅矿 |
| |12．福建政和铅锌矿 |
| |13．云南勐糯铅矿 |
| |14．湖南高桥铅锌矿 |
| |15．湖南衡山铅矿 |
| |16．湖南江永铅锌矿 |
------------------------------------------------
------------------------------------------------
|资源等级| 企业（或矿区）名称 |
|--------|----------------------------------|
| |17．四川乌依铅矿 |
| |18．江西七宝山铅锌矿 |
| |19．湖南茶山铅锌矿 |
| |20．黑龙江翠峦铅锌矿（伊春） |
| |21．云南昭通地区铅锌矿 |
| 四等 |22．浙江青田铅锌矿 |
| |23．四川荣经铅锌矿 |
| |24．云南金沙铅锌矿 |
| |25．湖南铜山岭有色矿 |
| |26．江西焦里银铅矿 |
| |27．广西龙胜铅锌矿 |
| |28．湖南宝山铅锌银矿 |
| |29．黑龙江西林铅锌矿 |
|--------|----------------------------------|
| |1．湖南潘家冲铅锌矿 |
| |2．辽宁青城子铅矿 |
| |3．吉林天宝山矿务局 |
| |4．江西银山铅锌矿 |
| |5．湖南柿竹园有色金属矿 |
| |6．辽宁八家子铅锌矿 |
| |7．湖南桃林铅锌矿 |
| 五等 |8．广西泗顶铅锌矿 |
| |9．江苏吴县铜矿 |
| |10．云南石屏铅矿 |
| |11．广西渌井铅锌矿 |
| |12．甘肃小河峪铅锌矿 |
| |13．广西六良铅锌矿 |
| |14．云南北衙铅矿 |
| |15．广西永福铅矿 |
------------------------------------------------
四、钨矿石资源等级表
------------------------------------------------
|资源等级| 企业名称 |
|--------|----------------------------------|
| |1．江西于都县钨矿 |
| 三等 |2．福建清流钨矿 |
| |3．江西大余县钨矿 |
| |4．江西赣县钨矿 |
|--------|----------------------------------|
| |1．湖南新田岭有色矿 |
| |2．江西茅坪钨矿 |
| |3．内蒙古东乌旗钨矿 |
| |4．江西陶夕坑钨矿 |
| |5．广东云浮钨矿 |
| |6．江西兴国县钨矿 |
| |7．江西宁都钨矿 |
| |8．福建宁化钨矿 |
| 四等 |9．江西龙南县钨矿 |
| |10．江西南康县钨矿 |
| |11．湖南桂东青洞钨矿 |
| |12．江西徐山钨矿 |
| |13．湖南临武东山钨矿 |
| |14．内蒙古太八寺钨矿 |
| |15．江西上犹县钨矿 |
| |16．广东锯板坑钨矿 |
| |17．广东棉土窝钨矿 |
| |18．江西岿美山钨矿 |
| |19．江西下垅钨矿 |
| |20．江西荡坪钨矿 |
|--------|----------------------------------|
| |1．湖南川口钨矿 |
| |2．广东南山钨矿 |
| |3．广西长营岭钨矿 |
| 五等 |4．广东莲花山钨矿 |
| |5．江西画眉坳钨矿 |
| |6．江西小龙钨矿 |
| |7．江西西华山钨矿 |
| |8．江西盘古山钨矿 |
------------------------------------------------
------------------------------------------------
|资源等级| 企业名称 |
|--------|----------------------------------|
| |9．江西铁山垅钨矿 |
| |10．江西浒坑钨矿 |
| |11．湖南湘东钨矿 |
| |12．江西漂塘钨矿 |
| |13．江西大吉山钨矿 |
| |14．广东红岭钨矿 |
| |15．湖南汝城钨矿 |
| |16．广东龙胫钨矿 |
| |17．湖南瑶岗仙钨矿 |
| |18．江西全南县钨矿 |
| |19．湖南汝城大围山钨矿 |
| |20．浙江昌化钨铍矿 |
| |21．福建华安钨矿 |
------------------------------------------------
五、锡矿石资源等级表
------------------------------------------------
|资源等级| 企业（或矿区）名称 |
|--------|----------------------------------|
| |1．云南革新矿 |
| 一等 |2．云南大理云龙锡矿 |
|--------|----------------------------------|
| |1．广西新洲锡矿（锌） |
| 二等 |2．广西大厂铜坑锡矿 |
| |3．四川会理岔河锡矿 |
|--------|----------------------------------|
| 三等 |1．云南云锡竹林锡矿 |
| |2．广西五一锡矿 |
|--------|----------------------------------|
| |1．云南都龙锡矿 |
| |2．云南西盟县西盟锡矿 |
| 四等 |3．云南个旧市促进矿 |
| |4．云南梁河县梁河锡矿 |
| |5．云南云锡古山砂锡矿 |
------------------------------------------------
------------------------------------------------
|资源等级| 企业（或矿区）名称 |
|--------|----------------------------------|
| |1．广西平桂矿务局 |
| |2．广东厚婆坳锡矿 |
| |3．云南云锡马拉格锡矿 |
| |4．湖南香花岭锡矿 |
| |5．云南云锡新冠砂锡矿 |
| 五等 |6．云南云锡老厂砂锡矿 |
| |7．云南云锡老厂锡矿 |
| |8．云南云锡黄茅山锡矿 |
| |9．云南云锡松树脚锡矿 |
| |10．广西大厂长坡锡矿 |
| |11．广西栗木锡矿 |
| |12．广东紫金县铁嶂锡矿 |
| |13．广东云浮县金子窝锡矿 |
------------------------------------------------
六、镍矿石资源等级表
------------------------------------------------
|资源等级| 企业（或矿区）名称 |
|--------|----------------------------------|
| |1．甘肃金川公司二矿区 |
| 二等 |2．甘肃金川公司龙首矿 |
|--------|----------------------------------|
| 四等 |3．吉林磐石镍矿 |
|--------|----------------------------------|
| 五等 |4．青海化隆有色公司 |
------------------------------------------------
七、锑矿石资源等级表
------------------------------------------------
|资源等级| 企业（或矿区）名称 |
|--------|----------------------------------|
| |1．湖南安化渣滓溪锑矿 |
| 一等 |2．湖南桃江板溪锑矿 |
|--------|----------------------------------|
| 二等 |1．云南木利锑矿 |
| |2．贵州独山锑矿 |
------------------------------------------------
------------------------------------------------
|资源等级| 企业（或矿区）名称 |
|--------|----------------------------------|
| |1．广西马蒿锑矿 |
| |2．广西茶山锑矿 |
| 三等 |3．贵州晴隆锑矿 |
| |4．广西马雄锑矿 |
| |5．湖南曾家溪锑矿 |
| |6．广西五圩锑矿 |
|--------|----------------------------------|
| |1．广东庆云锑矿 |
| 四等 |2．广西坡岩锑矿 |
|--------|----------------------------------|
| |1．江西德安锑矿 |
| |2．湖北通山锑矿 |
| 五等 |3．湖北崇阳锑矿 |
| |4．湖南东安锑矿 |
| |5．湖南锡矿山矿务局 |
------------------------------------------------
八、铝土矿石资源等级表
------------------------------------------------
|资源等级| 企业（或矿区）名称 |
|--------|----------------------------------|
| |1．山东铝厂沣水矿 |
| |2．山东铝厂阳泉矿 |
| |3．贵州铝厂二矿（长冲河） |
| 三等 |4．河南郑州铝厂小关矿 |
| |5．河南郑州铝厂洛阳矿 |
| |6．贵州铝厂一矿（五龙寺） |
| |7．山西铝厂孝义矿 |
------------------------------------------------
九、钼矿石资源等级表
------------------------------------------------
|资源等级| 企业（或矿区）名称 |
|--------|----------------------------------|
| |1．辽宁新华钼矿 |
| 三等 |2．陕西金堆城钼业公司 |
| |3．浙江闲林埠钼铁矿 |
|--------|----------------------------------|
| |1．浙江青田钼矿 |
| 四等 |2．吉林市钼矿 |
|--------|----------------------------------|
| |1．安徽黄山市钼矿 |
| |2．福建福安钼矿 |
| 五等 |3．江苏句容钼铜矿 |
| |4．辽宁杨家杖子矿务局 |
------------------------------------------------
十、黄金矿石资源等级表
砂金资源等级表
------------------------------------------------
|资源等级| 矿山名称 |
|--------|----------------------------------|
| 一等 | 1．珲春 |
|--------|----------------------------------|
| | 2．偏岭 |
| | 3．安康 |
| 二等 | 4．辛安河 |
| | 5．巾汤河 |
|--------|----------------------------------|
| | 6．阿尔宾河 |
| | 7．邓家 |
| | 8．小鱼河 |
| | 9．辉发河 |
| | 10．青川 |
| | 11．淅川 |
| 三等 | 12．富万里 |
| | 13．汉阴 |
| | 14．四道沟 |
------------------------------------------------
------------------------------------------------
|资源等级| 矿山名称 |
|--------|----------------------------------|
| | 15．姚渡 |
| | 16．富克山 |
| 四等 | 17．余庆上沟 |
| | 18．白水 |
| | 19．三分处 |
|--------|----------------------------------|
| 五等 | 20．古里 |
------------------------------------------------
十一、岩金资源等级表
------------------------------------------------
|资源等级| 矿山名称 |
|--------|----------------------------------|
| | 1．新城山东 |
| 一等 | 2．河西 |
|--------|----------------------------------|
| | 3．金翅岭 |
| 二等 | 4．墨江 |
| | 5．遂昌 |
|--------|----------------------------------|
| | 6．文峪 |
| | 7．金厂峪 &n, bsp; |
| | 8．安底 |
| | 9．旧店 |
| | 10．河东 |
| 三等 | 11．罗山 |
| | 12．平度市 |
| | 13．牟平 |
| | 14．峪耳崖 |
| | 15．张全庄 |
| | 16．海沟 |
| | 17．桐沟 |
| | 18．焦家 |
| | 19．崤山 |
| | 20．望儿山 |
------------------------------------------------
------------------------------------------------
|资源等级| 矿山名称 |
|--------|----------------------------------|
| | 21．金城 |
| | 22．张家口 |
| | 23．绍兴 |
| | 24．七宝山 |
| | 25．华尖 |
| 四等 | 26．东闯 |
| | 27．潼关 |
| | 28．樊岔 |
| | 29．秦岭 |
| | 30．灵湖 |
| | 31．岭南 |
|--------|----------------------------------|
| | 32．厦甸 |
| 五等 | 33．蚕庄 |
| | 34．金厂沟梁 |
|--------|----------------------------------|
| | 35．东平 |
| 六等 | 36．五龙 |
| | 37．赤卫沟 |
| | 38．康山 |
|--------|----------------------------------|
| | 39．金厂沟 |
| 七等 | 40．大线沟 |
------------------------------------------------
十二、石棉矿资源等级表
------------------------------------------------
|资源等级| 企业（或矿区）名称 |
|--------|----------------------------------|
| 一等 | 1．祁连石棉矿 |
|--------|----------------------------------|
| | 2．阿克塞石棉矿区 |
| 二等 | 3．安南坝石棉矿区 |
| | 4．金州石棉矿 |
------------------------------------------------
------------------------------------------------
|资源等级| 企业（或矿区）名称 |
|--------|----------------------------------|
| | 5．茫崖石棉矿 |
| 三等 | 6．巴州石棉矿 |
| | 7．若羌石棉矿 |
|--------|----------------------------------|
| | 8．朝阳新生石棉矿 |
| 四等 | 9．朝阳县石棉矿 |
| | 10．涞源石棉矿 |
|--------|----------------------------------|
| | 11．四川石棉矿 |
| 六等 | 12．新康石棉矿 |
| | 13．陕南石棉矿 |
------------------------------------------------
NOTICE ON PRINTING AND ISSUING THE DETAILED RULES FOR THE IMP-LEMENTATION OF THE INTERIM REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINACONCERNING RESOURCE TAX
(Ministry of Finance: 30 December 1993 Code Finance and Taxation[93] No. 43)
Whole Doc.
To various departments of the State Council and organizations directly
under the State Council, to the people's governments of various provinces,
autonomous regions and municipalities and cities with separate planning,
and to the financial departments (bureaus) and tax bureaus of various
provinces, autonomous regions and municipalities and cities with separate
planning:
The Detailed Rules for the Implementation of the Interim Regulations
of the People's Republic of China Concerning Resource Tax are hereby
issued to you, and you are expected to carry them out conscientiously.
Appendix: DETAILED RULES FOR THE IMPLEMENTATION OF THE INTERIM REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA CONCERNING RESOURCE TAX
Article 1
These Detailed Rules are hereby formulated in accordance with the
stipulations of Article 15 of the Interim Regulations of the People's
Republic of China Concerning Resource Tax (hereinafter referred to as
Regulations)
Article 2
The levying scope of the tax items listed in the Table on the Range
of the Tax Items and Tax Amount on Resource Tax attached to these
Regulations is specified as follows:
(1) Crude oil refers to the natural crude oil extracted, excluding
artificial petroleum.
(2) Natural gas refers to the natural gas specially extracted or
extracted simultaneously with crude oil, it does not include the natural
gas produced by coal mines.
(3) Coal refers to raw coal, excluding washed coal, dressed coal and
other coal products.
(4) Other non-metal raw ores refer to non-metal raw ores outside the
above-mentioned products and mineral salt.
(5) Solid salt refers to crude sea salt, crude lake salt and pit
salt. Liquid salt refers to brine.
Article 3
The units mentioned in Article 1 of the Regulations refer to
state-owned enterprises, collective enterprises, private enterprises,
shareholding enterprises, other enterprises and administrative units,
institutions, military units, social organizations and other units.
The Individuals mentioned in Article 1 of the Regulations refer to
individual managers and other individuals.
Article 4
The concrete applicable tax amounts of resource tax on taxable
products shall be implemented in accordance with the Detailed Table on the
Tax Items and Tax Amounts of Resource Tax attached to the Detailed Rules.
With regard to other non-metal raw ores and other non-ferrous raw
ores not named here, the people's governments of various provinces,
autonomous regions and municipalities shall decide collection or postpone
collection of resource tax and report to the Ministry of Finance and the
State Administration of Taxation for the record.
The grading of minerals shall be implemented in accordance with the
Table on the Grading of Mine Resources of Several Major Varieties attached
to these Detailed Rules.
With regard to taxable products, the applicable tax amount of the tax
payer whose name is not listed in the Table on the Grading of Mine
Resources of Several Main Varieties, the people's governments of various
provinces, autonomous regions and municipalities shall appraise and fix
the tax amount within the floating range of 30 percent in light of the
resources conditions of the tax payer and make reference to tax amount
standards of neighboring mines set down in the Detailed Table on the Tax
Items and Tax Amounts of Resource Tax and the Table on the Grading of Mine
Resources of Several Main Varieties, and report to the Ministry of Finance
and the State Administration of Taxation of the record.
Article 5
Where the tax payer fails to provide the accurate sales volume of
taxable products or transfers the use amounts, the output of the taxable
products or the conversion amount determined by the competent tax
authorities shall be taken as the duty assessment amount.
Where the thickened oil, highly enriched oil and dilute oil in the
crude oil not clearly classified or not easy to divide, tax shall be
levied all in accordance with the amount of crude oil.
Article 6
The time for the obligation of paying resource tax mentioned in
Article 9 of these Regulations is specified as follows:
(1) The time of rateability for the taxable products sold by the tax
payer is:
1. Where the tax payer adopts installment collection settlement
methods, the time for his rateability is the very day of the collection
date stipulated in the sale contract;
2. Where the tax payer adopts the advance on sale settlement method,
the time for his rateability is the very day on which the taxable products
are dispatched;
3. Where the tax payer adopts other settlement methods, the time for
his rateability is the very day when sales payment is received or sales
payment proofs are obtained.
(2) The time of rateability for withholding tax by the withholding
agent is the very day of payment for goods.
Article 7
The withholding agent mentioned in Article 11 of these Regulations
refers to independent mines, joint enterprises and other units purchasing
tax unpaid minerals.
Article 8
The tax-unpaid mineral purchasing units are specified in Article 11
of these Regulations as resource tax withholding agents in order to
strengthen the collection and management of resource tax. This mainly
adapts to the situation of small sum of funds, scattered and irregular
mining and liable to tax evasion. This is suitable for tax-unpaid minerals
which tax authorities deem it not easy to control and manage and should be
withheld when being purchased by the withholding agent.
Article 9
The resource tax withheld by the withholding agent shall be paid to
the competent tax authorities of the locality where purchase takes place.
Article 10
In line with the stipulations of Article 12 of these Regulations, the
resource tax payable by the tax payer shall be paid to the competent tax
authorities in the locality where the taxable product is mined or
produced. In concrete application, with regard to the work unit with
taxable products mined in another province, if its affiliated production
unit and the accounting unit are not in the same province, autonomous
region or municipality directly under the central government, tax shall be
paid in the locality where the minerals are mined, the payable fund shall
be calculated and cleared by the unit which engages in independent
accounting and assumes sole responsibility for profits and losses in
accordance with the actual sales volume (or private use volume) in the
mining area as well as the applicable unit tax value.
Article 11
The concrete applicable unit tax value of the tax payer shall be
appropriately readjusted regularly by the Ministry of Finance in
accordance with the change in factors such as his resource and mining
conditions.
Article 12
The right to interpret the Detailed Rules, resides in the Ministry of
Finance or in the State Administration of Taxation.
Article 13
These Detailed Rules go to effect from the day of the implementation
of these Regulations. The Detailed Rules for the Implementation of the
Salt Tax Regulations (Draft) of the People's Republic of China promulgated
by the Ministry of Finance on September 28, 1984 shall be simultaneously
annulled. Table 1: The Detail List of the TAX Items and Tax Value of
Resource Tax Tax-2
Attached Table: Detailed list of Resource Tax Items and Value
------------------------------------------------------------------------
Tax Items Tax Taxable
Value amount unit
------------------------------------------------------------------------
I. Crude
Oil Daqing Oil Administration 24 yuan Ton
------------------------------------------------------------------------
Shengli Oil Administration 12 yuan Ton
Liaohe Oil Exploration Bureau
Dagang Oil Administration
Henan Oil Exploration Bureau
Xinjiang Oil Administration
Tarim Oil Battle Headquarters
Tuha Oil Exploration & Development
Battle Headquarters
------------------------------------------------------------------------
North China Oil Administration 8 yuan Ton
Jilin Province Oilfield
Administration
Zhongyuan Oil Exploration Bureau
Jiangsu Oil Exploration Bureau
Changqing Oil Exploration Bureau
Jidong Oil Exploration & Development
Company
Jianghan Oil Administration
Yumen Oil Administration
Qinghai Oil Administration
Sichuan Oil Administration
Yunnan, Guizhou & Guangxi
Oil Exploration Bureau
Yanchang Oil Deposit Administration
Other onshore Oil extraction enterprises
------------------------------------------------------------------------
Thickened & enriched oil of
various enterprises 8 yuan Ton
------------------------------------------------------------------------
Offshore oil extraction enterprises 8 yuan Ton
------------------------------------------------------------------------
II. Natural Sichuan Oil Administration 15 yuan 1000 c.m.
gas
------------------------------------------------------------------------
Daqing Oil Administration 12 yuan 1000 c.m.
------------------------------------------------------------------------
Shengli Oil Administration 8 yuan 1000 c.m.
Liaohe Oil Exploration Bureau
------------------------------------------------------------------------
North China Oil Administration 4 yuan 1000 c.m.
Dagang Oil Administration
Zhongyuan Oil Exploration Bureau
Henan Oil Exploration Bureau
Xinjiang Oil Administration
Jidong Oil Exploration & Development
Co.
Tarim Oil Battle Headquarters
Tuha Oil Exploration & Development
Battle Headquarter
Jilin Province Oilfield Administration
------------------------------------------------------------------------
Other natural gas extraction
enterprises 2 yuan 1000 c.m.
------------------------------------------------------------------------
III. Coal Minerals under unified
distribution
Beijing Mining Administration 0.5 yuan Ton
Kailuan Mining Administration 0.55 yuan Ton
Fengfeng Mining Administration 0.5 yuan Ton
Jingjing Mining Administration 0.4 yuan Ton
Xinglong Mining Administration 0.4 yuan Ton
Xingtai Mining Administration 1.2 yuan Ton
Handan Mining Administration 0.8 yuan Ton
Datong Mining Administration 2.4 yuan Ton
Yangquan Mining Administration 0.8 yuan Ton
Xiahuayuan Coal Mine 0.5 yuan Ton
Babaoshan Coal Mine 0.8 yuan Ton
Xishan Mining Administration 0.8 yuan Ton
Fenxi Mining Administration 1.2 yuan Ton
Luan Mining Administration 2.0 yuan Ton
Xuangang Mining Administration 0.5 yuan Ton
Jincheng Mining Administration 2.0 yuan Ton
Baotou Mining Administration 0.4 yuan Ton
Wuda Mining Administration 0.4 yuan Ton
Haibowan Coal Mine 0.3 yuan Ton
Baorixile Coal Mine 0.3 yuan Ton
Pingzhuang Mining Administration 0.3 yuan Ton
Zhalainor Mining Administration 0.3 yuan Ton
Huolinhe Coal Mine 0.3 yuan Ton
Yiminhe Coal Mine 0.3 yuan Ton
Dayan Mining Administration 0.3 yuan Ton
Pingxiang Mining Administration 0.5 yuan Ton
Fengcheng Mining Administration 0.8 yuan Ton
Yinggangling Mining Administration 0.6 yuan Ton
Luoshi Mining Administration 0.3 yuan Ton
Zibo Mining Administration 0.5 yuan Ton
Xinwen Mining Administration 0.9 yuan Ton
Zaozhuang Mining Administration 1.2 yuan Ton
Feicheng Mining Administration 0.9 yuan Ton
Yanzhou Mining Administration 1.2 yuan Ton
Fangzi Coal Mine 0.5 yuan Ton
Longkou Mining Administration 0.5 yuan Ton
Linyi Mining Administration 0.7 yuan Ton
Chenghe Mining Administration 0.5 yuan Ton
Cuijiagou Coal Mine 0.6 yuan Ton
Yaojie Mining Administration 0.4 yuan Ton
Jingyuan Mining Administration 0.3 yuan Ton
Aganzhen Coal Mine 0.3 yuan Ton
Shizuishan Mining Administration 0.4 yuan Ton
Shitanjing Mining Administration 0.4 yuan Ton
Huainan Mining Administration 0.8 yuan Ton
Huaibei Mining Administration 0.9 yuan Ton
Hami Mining Administration 0.3 yuan Ton
Urumqi Mining Administration 0.3 yuan Ton
Aiweirgou Coal Mine 0.4 yuan Ton
Fushun Mining Administration 0.6 yuan Ton
Fuxin Mining Administration 0.4 yuan Ton
Beipiao Mining Administration 0.3 yuan Ton
Shenyang Mining Administration 0.3 yuan Ton
Liaoyuan Mining Administration 0.5 yuan Ton
Tonghua Mining Administration 0.4 yuan Ton
Shulan Mining Administration 0.3 yuan Ton
Huichun Coal Mine 0.3 yuan Ton
Jixi Mining Administration 0.5 yuan Ton
Hegang Mining Administration 0.6 yuan Ton
Shuangyashan Mining Administration0.5 yuan Ton
Pingdingshan Mining Administration1.3 yuan Ton
Jiaozuo Mining Administration 0.7 yuan Ton
Hebi Mining Administration 0.7 yuan Ton
Yima Mining Administration 0.6 yuan Ton
Zhengzhou Mining Administration 0.9 yuan Ton
Datun Coal & Power Co. 1.0 yuan Ton
Xuzhou Mining Administration 1.0 yuan Ton
Lianshao Mining Administration 0.5 yuan Ton
Zixing Mining Administration 0.3 yuan Ton
Baisha Mining Administration 0.5 yuan Ton
Guangwang Mining Administration 0.5 yuan Ton
Furong Mining Administration 0.4 yuan Ton
Panzhihua Mining Administration 0.7 yuan Ton
Nantong Mining Administration 0.7 yuan Ton
Tianfu Mining Administration 0.5 yuan Ton
Songzao Mining Administration 0.5 yuan Ton
Zhongliangshan Mining
Administration 0.5 yuan Ton
Yongrong Mining Administration 0.7 yuan Ton
Liuzhi Mining Administration 0.4 yuan Ton
Panjiang Mining Administration 0.7 yuan Ton
Shuicheng Mining Administration 0.6 yuan Ton
Tongchuan Mining Administration 0.4 yuan Ton
Pubai Mining Administration 0.4 yuan Ton
Qitaihe Mining Administration 0.6 yuan Ton
Yantai Mining Administration 0.4 yuan Ton
Batonghao Mining Administration 0.4 yuan Ton
Huoxian Counting Mining
Administration 1.6 yuan Ton
Dongshan Coal Mine 1.6 yuan Ton
Mengying Coal Mine 1.6 yuan Ton
Hancheng Mining Administration 0.6 yuan Ton
Cangcun Coal Mine 0.4 yuan Ton
Nanzhuang Coal Mine 1.6 yuan Ton
Xiyu Coal Mine 1.6 yuan Ton
Nanpiao Mining Administration 0.3 yuan Ton
Tiefa Mining Administration 0.3 yuan Ton
Guzhuang Coal Mine 1.6 yuan Ton
Xiaoyu Coal Mine 1.6 yuan Ton
Non-unified distributed mineral
Beijing City 0.6 yuan Ton
Hebei Province 0.9 yuan Ton
Shanxi Province 1.6 yuan Ton
Inner Mongolia Autonomous Region 0.5 yuan Ton
Liaoning Province 0.6 yuan Ton
Heilongjiang Province 0.8 yuan Ton
Jiangsu Province 1.0 yuan Ton
Zhejiang Province 0.5 yuan Ton
Anhui Province 1.0 yuan Ton
Jiangxi Province 0.5 yuan Ton
Fujian Province 0.5 yuan Ton
Shandong Province 1.2 yuan Ton
Henan Province 1.0 yuan Ton
Hubei Province 0.5 yuan Ton
Hunan Province 0.5 yuan Ton
Guangxi Zhuang Autonomous Region 0.5 yuan Ton
Guangdong Province 0.5 yuan Ton
Sichuan Province 0.6 yuan Ton
Yunnan Province 0.6 yuan Ton
Guizhou Province 0.6 yuan Ton
Shannxi Province 0.5 yuan Ton
Gansu Province 0.5 yuan Ton
Ningxia Hui Autonomous Region 0.5 yuan Ton
&n, bsp; Qinghai Province 0.5 yuan Ton
Xinjiang Uygur Autonomous Region 0.5 yuan Ton
Jilin Province 0.6 yuan Ton
------------------------------------------------------------------------
IV. Other non-metal raw ores
------------------------------------------------------------------------
(1) Gem, gemgrade diamond 1.0 yuan Carat
------------------------------------------------------------------------
(2) Jade, bentonite 5.0 yuan Ton
------------------------------------------------------------------------
(3) Graphite, Quartz-
sandstone, fluorite,
bolognian stone,
witherite, roseite,
feldspar, zeolitetalcum,
dolomite, tabular spar,
rebate clay, kaolin,
refractory clay, mica 3.0 yuan Ton
------------------------------------------------------------------------
(4) Marble, granite 3.0 yuan Ton
------------------------------------------------------------------------
(5) Limestone, magnesite,
native sode deposit,
gyp, silimani 2.0 yuan Ton
------------------------------------------------------------------------
(6) Industrial diamond 2.0 yuan Ton
------------------------------------------------------------------------
(7) Abestos 1st-class 2.0 yuan Ton
2nd-class 1.7 yuan Ton
3rd-class 1.4 yuan Ton
4th-class 1.1 yuan Ton
5th-class 0.8 yuan Ton
6th-class 0.5 yuan Ton
------------------------------------------------------------------------
(8) Sulphur iron,
sulphurite,
ferrophosphorus 1.0 yuan Ton
------------------------------------------------------------------------
(9) Other non-
metal raw ores 0.5- Ton or
unnamed 3 yuan c.m.
------------------------------------------------------------------------
V. Ferrous metal
raw ores
------------------------------------------------------------------------
Chosen open-
cut mines
(key mines) 1st-class 16.5 yuan Ton
2nd-class 16.0 yuan Ton
3rd-class 15.5 yuan Ton
Iron ores 4th-class 15.0 yuan Ton (1)
5th-class 14.5 yuan Ton
6th-class 14.0 yuan Ton
------------------------------------------------------------------------
Chosen under-
ground mines
(key mines) 2nd-class 15.0 yuan Ton
3rd-class 14.5 yuan Ton
4th-class 14.0 yuan Ton
5th-class 13.5 yuan Ton
6th-class 13.0 yuan Ton
------------------------------------------------------------------------
Furnace open-
cut mines
(key mines) 1st-class 25.0 yuan Ton
2nd-class 24.0 yuan Ton
3rd-class 23.0 yuan Ton
4th-class 22.0 yuan Ton
------------------------------------------------------------------------
Furnace under-
ground mines
(key mines) 2nd-class 23.0 yuan Ton
3rd-class 22.0 yuan Ton
4th-class 21.0 yuan Ton
------------------------------------------------------------------------
Chosen open-
cut mines
(non-key mines) 2nd-class 16.0 yuan Ton
4th-class 15.0 yuan Ton
5th-class 14.5 yuan Ton
6th-class 14.0 yuan Ton
------------------------------------------------------------------------
Chosen under-
ground mines
(non-key mines) 3rd-class 11.5 yuan Ton
4th-class 11.0 yuan Ton
5th-class 10.5 yuan Ton
6th-class 10.0 yuan Ton
------------------------------------------------------------------------
Furnace open-
cut mines
(non-key mines) 2nd-class 23.0 yuan Ton
3rd-class 22.0 yuan Ton
4th-class 21.0 yuan Ton
------------------------------------------------------------------------
Furnace under-
ground mines
(non-key mines) 3rd-class 21.0 yuan Ton
4th-class 20.0 yuan Ton
------------------------------------------------------------------------
(2) Manganese ores 2.0 yuan Ton
------------------------------------------------------------------------
(3) Chromium ores 3.0 yuan Ton
------------------------------------------------------------------------
VI. Non-ferrous metal raw ores
------------------------------------------------------------------------
(1) Copper ores 1st-class 1.6 yuan Ton
2nd-class 1.5 yuan Ton
3rd-class 1.4 yuan Ton
4th-class 1.3 yuan Ton
5th-class 1.2 yuan Ton
------------------------------------------------------------------------
(2) Copper-zinc ores 1st-class 4.0 yuan Ton
2nd-class 3.5 yuan Ton
3rd-class 3.0 yuan Ton
4th-class 2.5 yuan Ton
5th-class 2.0 yuan Ton
------------------------------------------------------------------------
(3) Bauxite 3rd-class 20.0 yuan Ton
------------------------------------------------------------------------
(4) Tungsten 3rd-class 0.6 yuan Ton
4th-class 0.5 yuan Ton
5th-class 0.4 yuan Ton
------------------------------------------------------------------------
(5) Tin 1st-class 1.0 yuan Ton
2nd-class 0.9 yuan Ton
3rd-class 0.8 yuan Ton
4th-class 0.7 yuan Ton
5th-class 0.6 yuan Ton
------------------------------------------------------------------------
(6) Antimony 1st-class 1.0 yuan Ton
2nd-class 0.9 yuan Ton
3rd-class 0.8 yuan Ton
4th-class 0.7 yuan Ton
5th-class 0.6 yuan Ton
------------------------------------------------------------------------
(7) Molybdenum 3rd-class 0.6 yuan Ton
4th-class 0.5 yuan Ton
5th-class 0.4 yuan Ton
------------------------------------------------------------------------
(8) Nickel 2nd-class 12.0 yuan Ton
3rd-class 11.0 yuan Ton
4th-class 10.0 yuan Ton
5th-class 9.0 yuan Ton
------------------------------------------------------------------------
(9) Gold
1. Rock gold 1st-class 2.5 yuan Ton
2nd-class 2.3 yuan Ton
3rd-class 2.1 yuan Ton
4th-class 1.9 yuan Ton
5th-class 1.7 yuan Ton
6th-class 1.5 yuan Ton
7th-class 1.3 yuan Ton
------------------------------------------------------------------------
2. Bravel mine 1st-class 2.0 yuan 50 c.m.
dredged
amount
2nd-class 1.8 yuan ditto
3rd-class 1.6 yuan ditto
4th-class 1.4 yuan ditto
5th-class 1.2 yuan ditto
------------------------------------------------------------------------
(10) Other non-
metal raw ores 0.4-3.0 yuan Ton
------------------------------------------------------------------------
VII. Salt North sea salt 25 yuan Ton
South sea salt
well salt, lake salt 12 yuan Ton
Liquid salt 3 yuan Ton
------------------------------------------------------------------------
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