What are taxable items and tax rates of RT?

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