| May 2016 | Circular on comprehensively advancing the reform of resource tax | Through the comprehensive implementation of the reform of clearing fees and levying taxes, straightening out the relationship between resources taxes and fees, and establishing a fair, reasonable and efficient resource tax system, the pilot reform of resource tax levying and water resources tax reform has been implemented since July 1, 2016. |
| August 2019 | | The resource tax shall be calculated from the price or from the measure in accordance with the Tax Item Tax Rate Table. Where a levy is applied from the price, the taxable amount shall be calculated according to the sales of taxable resource products multiplied by the applicable tax rate. Where a measure is applied, the taxable amount shall be calculated according to the quantity of sales of taxable products multiplied by the specific applicable tax rate. Effective September 1, 2020 |