Administrative measures for the collection of coal resources tax.
Article 1 with a
To regulate the coal resource tax, AD valorem duty management according to the law of the People's Republic of China on tax collection administration law and its implementing rules, the provisional regulations of the People's Republic of China and its implementing rules and the state administration of taxation on the implementation of the coal resource tax reform by the ministry of finance notice (caishui  no. 72), as well as the provisions of the relevant laws and regulations have been formulated.
The taxpayer develops and sells the taxable coal according to the fixed rate method to calculate and pay the resource tax. Taxable coal includes raw coal and washing coal, which is processed with untaxed raw coal (i.e., self-extracting coal).
Raw coal refers to coal extracted from coal after simple selection of gangue (more than 50mm in diameter), and filtered coal after screening and classification.
Washing coal refers to the coal products after the process of screening, crushing, washing, wind washing and so on. The coal products, including coal, coal and coal, are not included in coal waste.
Article 3 the
The coal resource tax shall be calculated according to the applicable tax rate in accordance with the original coal or the sales tax sales of the coal.
Raw coal sales tax is to show taxpayer selling raw coal to the buyer of the total price and other charge, excluding the output tax and VAT from the pit to the station, wharf or at the designated place of shipping costs.
The sales amount of the coal tax is calculated according to the sales volume of the washing coal. Washing coal sales is to point to taxpayer selling washing coal charge the buyer of the total price and other charges, including washing and by-product sales, excluding the output tax and VAT from washing coal to the station, wharf, or at the designated place of shipping costs.
When calculating the coal sales tax, the taxpayer and the raw coal washing coal sales include transportation cost, construction funds, and along with the distribution of the port of loading and unloading, and storage, miscellaneous fees deduction, according to the national tax administration of the ministry of finance, the supplementary notice on coal resources tax and fee policy (caishui  no. 70). The deductible credentials include the relevant invoices or other credentials reviewed by the competent tax authorities.
If the transport costs are significantly higher than the local market price, the price of the taxable coal products is low, and there is no justified reason. The competent tax authorities have the right to adjust the tax price reasonably.
Washing coal conversion rate of the provinces, autonomous regions and municipalities directly under the central government fiscal and taxation departments or their authorized prefecture-level fiscal and taxation departments according to the regional distribution of coal resources, coal quality coal, and so on and so forth, is beneficial to increase the rate of coal washing, the principle of promotion of clean coal utilization and environmental protection.
Once the coal conversion rate is determined, in principle, it will remain relatively stable in a tax year, but it can be adjusted when the coal market and the cost of washing are changed.
The calculation formula of washing coal conversion rate is as follows:
Formula 1: washing coal conversion rate =(average sales of washing coal - average cost of washing and washing process).
The average cost of washing coal, average cost of washing and selecting, and average profit of the washing process can be determined according to the average level of the local industry last year.
Formula 2: the coal conversion rate = the average sales volume of the original coal (the average sales volume of the washing coal) x 100%.
Average sales volume of raw coal and average sales of coal washing can be determined according to the average level of local industry last year.
The comprehensive recovery = the number of coal washing before washing and the number of raw coal before washing.
Taxpayers selling taxable coal shall pay resource tax in the sales process. Taxpayers from mining coal directly or after washing and processing continuous production of coke, gas, chemical, electric power and other coal deep processing products, are regarded as sales, in the raw coal or coal cleaning to link pay resource tax.
Article 7 the coal resources tax shall be paid in the coal mining land where the taxpayer's coal mining land is not in the same administrative region (above the county level). The tax payers of the provinces, autonomous regions and municipalities directly under the central government shall decide on the tax payment places.
The tax declaration of the coal resource tax shall be carried out in accordance with the notice on the revision of the tax returns of the resource tax (promulgated by the state administration of taxation on the no. 62 of 2014) and other relevant tax regulations.
Taxpayer declare the raw coal or coal cleaning sales prices are obviously low and without justifiable reasons, or regarded as taxable coal behavior without sales price, the competent tax authorities shall determine the assessable price in the following order:
(1) the average sales price of the same kind of raw coal or washing coal in the recent period of the taxpayer shall be determined.
(2) according to the average selling price of similar raw coal or washing coal for other taxpayers in the recent period.
(3) determination of the tax price by composition.
Composition tax price = cost * (1+ cost profit margin)
The cost profit margin in the formula is determined by the average cost profit rate of the local tax bureau of the province, autonomous region and municipality directly under the central government.
(4) determine according to other reasonable methods.
The business transactions between the taxpayer and the affiliated enterprises shall be charged or paid in accordance with the business transactions between the independent enterprises. Not in accordance with the "business transactions between independent enterprises of charge or pay the price, cost, and reduce its taxable income, tax authorities shall have the right to according to the law of the People's Republic of China on tax administration and collection law and relevant provisions of the detailed rules for the implementation of reasonable adjustments.
Taxpayers from coal mining or processing of the raw coal washing and continuous production of coke, gas, chemical, electric power and other products, produce their own, and unable to determine the taxable coal transfer usage can take the final finished goods the coal consumption of coal can be calculated, i.e., the integration of coal enterprises can be carried out in accordance with the per KWH power supply coal consumption index determined; The coal chemical integrated enterprise can be determined according to the raw coal consumption rate index of coal chemical production finished product; Other coal continuous production enterprises may adopt the coal consumption indicators of the finished products to be determined, or the other reasonable methods shall be determined.
Taxpayers will adopt outsourcing of raw coal and raw coal blend to sales (including coal gangue), should be accurate accounting outsourcing raw coal quantity, unit price and freight, can deduct outsourcing when confirm plan tax basis raw coal purchase amount accordingly.
Tax basis = the amount of purchased raw coal used for mixed sale in the current period.
The purchase amount of purchased raw coal = the quantity of purchased raw coal.
Tax payers shall calculate and pay the resource tax according to the relevant provisions of the above mentioned regulations.
Taxpayers from mining processing outsourcing of raw coal and raw coal blending coal cleaning, should be accurate accounting outsourcing raw coal quantity, unit price and freight, can deduct outsourcing when confirm plan tax basis raw coal purchase amount accordingly.
The tax basis is equal to the amount of coal sold in the current period.
The purchase amount of purchased raw coal = the quantity of purchased raw coal.
If the taxpayer deducts the purchase amount of the raw coal or washing coal in the current period, it shall use the special VAT invoice, the ordinary invoice or the customs declaration form as the deduction certificate.
Coal resource tax exempted or reduced in accordance with the "provisional regulations of the People's Republic of China, the state administration of taxation on the implementation of the coal resource tax reform by the ministry of finance notice (caishui  no. 72) and other relevant policies and collection and management regulations.
Provinces, autonomous regions and municipalities directly under the central government local tax authorities may rely on the information management technology, with reference to national power coal price index, instant messaging or main ports and the local department in charge of coal industry of the existing coal real-time pricing information online, to establish local coal resource tax price monitoring system.
Tax authorities should strengthen the coal resource tax risk management, construct the index system of coal resource tax risk management, relying on modern information technology, the management of coal resource tax risk identification, monitoring, early warning, to do a good job of risk response to disposal, and performance evaluation.
The state tax authorities at all levels shall strengthen cooperation and realize information sharing, and the provincial tax authorities shall pass the relevant coal sales data, such as VAT invoice information of coal enterprises, to the provincial tax authorities on a monthly basis.
The local taxation bureaus of the provinces, autonomous regions, municipalities directly under the central government and municipalities directly under the central government may, in combination with local realities, formulate specific measures for their implementation.
These measures shall come into force as of August 1, 2015.