What are taxable items and tax rates of RT?

Published on 2018-05-15
Level Tax base Tax Rate
1  

Crude oil

 RMB 8-30 / ton
2  

Natural gas

  

RMB 2-15 / 1000 cubic metres
3  

Coal

  

RMB 0.3-5 / ton
4  

Other non-metal ores

  

RMB 0.5-20 / ton or per cubic metre
5  

Ferrous metal ores

  

RMB 2-30 / ton
6  

Non-ferrous metal ores

  

RMB 0.4-30 / ton
7  

Salt

(1) solid salt

(2) liquid salt

  

 

RMB 10-60 / ton

RMB 2-10 / ton