| Tax items | Specific duty standard (CN Yuan/T) | Ad valorem tax standard (Price * Tax rate) |
| Mining section | Max. 56% | |
| VAT | NA | 17.0% |
| Resource taxation | 30 (Heavy REE); 60 (Light REE) | NA |
| Other taxation (collected by local taxation bureau) | NA | 9.6% |
| Mineral resource compensation | NA | 4.0% |
| Fees collected by Ministries & Commissions | NA | 10.0% - 15.0% |
| Processing section | 42.0% | |
| VAT | NA | 17.0% |
| Corporate income tax | NA | 25.0% |