What taxes and fees does the mining company need to pay

1. Unknown_Error

2.

According to the notice of the State Administration of Taxation on goods and service tax issues related to the provision of services for other units and indivials in mining mineral resources (Notice No. 56, 2011 of the State Administration of Taxation), the services provided by taxpayers in mining, mining, cutting, crushing, sorting and washing of mineral resources belong to the value-added tax taxable services and should pay value-added tax

enterprises with mining certificates do not rely on external forces. They are responsible for all matters in the process of mining, including investment in mining equipment, personnel organization, purchase of auxiliary materials, ore sales, etc.

if such businesses have proct ore output, output tax shall be calculated and withdrawn according to ore sales, It can offset the input tax on fixed assets other than real estate, oil, explosives, water, electricity and other auxiliary materials and power conforming to the tax law

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extended data:

in order to implement the resource tax preferential policies specified in the notice of the Ministry of Finance and the State Administration of Taxation on comprehensively promoting the reform of resource tax (CS [2016] No. 53) and the notice of the Ministry of Finance and the State Administration of Taxation on specific policy issues of the reform of resource tax (CS [2016] No. 54), we hereby declare and Audit and other collection and management issues are announced as follows:

1. Rece resource tax for qualified filling mining and depletion period mines, and implement record management system

Second, for the mineral resources mined by filling mining under buildings, railways and water bodies (hereinafter referred to as "three below"), the resource tax will be reced by 50%“ The specific scope of "three under" shall be determined by the provincial tax authorities in consultation with the land and resources authorities at the same level

filling mining refers to the mining method of filling waste rock, tailings, waste resie, construction waste and special filling qualified materials into goaf or separation zone with the advance of mining face

In order to rece the resource tax, the following three conditions should be met at the same time: first, advanced and applicable filling methods such as cementation or paste should be adopted; The second is to carry out full coverage filling for goaf; Thirdly, it is necessary to protect the underground aquifer and surface ecology

Third, the resource tax will be reced by 30% for the mineral resources mined in the depletion period with the actual mining life of more than 15 years

the mine in the depletion period refers to the mine whose remaining recoverable reserves decrease to less than 20% of the original design recoverable reserves or whose remaining service life does not exceed 5 years. If the original design recoverable reserves are not clear, the depletion period shall be subject to the remaining service life. The mine in the depletion period is determined by a single mine under the mining enterprise

source of reference: China government website - about taxpayers mining mineral resources for other units and indivials

3. Stone mining, processing and sales
belong to
state tax, local tax co management enterprises
State Tax: value added tax, enterprise income tax
Local Tax: urban construction tax, ecation surcharge, resource tax, stamp tax, real estate tax, land use tax, personal income tax and other taxes
also involve mineral resources compensation fee, which is generally collected by the land bureau or mine management office

4. Mining resources tax can be paid according to the following four situations
(1) accounting treatment of resource tax payable for enterprises selling taxable procts, The relevant accounting treatment is as follows:
(2) accounting treatment of resource tax payable on self-proced and self used taxable procts
taxpayers' self-proced and self used taxable procts should also be treated as sales and pay resource tax according to law. The resource tax paid by taxpayers should be based on the actual department and purpose of collection, It is disbursed in such subjects as "proction cost", "manufacturing expense", "management expense" and "welfare payable". When the taxpayer calculates the resource tax payable on the taxable procts proced and used by himself, the following entries are made:
(3) accounting treatment of purchasing non taxed mineral procts and collecting and paying resource tax on behalf of others
according to the relevant provisions of the Provisional Regulations on resource tax, the unit purchasing non taxed mineral procts is the withholding agent of resource tax. The enterprise should take the actual price paid for the purchase of non taxed mineral procts and the resource tax withheld as the purchase cost of the purchased mineral procts, and the withheld resource tax should be directly included in the "material purchase" or "raw materials" and other subjects. The accounting treatment is as follows (excluding value-added tax):
(4) the accounting treatment of resource tax payable on the processing of liquid salt into solid salt purchased by enterprises
according to the provisions of tax law, if the taxpayer processes liquid salt (brine) into solid salt, it will be taxed according to the solid salt tax, and the amount of solid salt processed will be taxed, and the self-proced liquid salt will not be taxed. If the taxpayer processes solid salt with purchased liquid salt, the paid resource tax of liquid salt consumed in processing solid salt is allowed to be dected. At the same time, it should be noted that the resource tax belongs to the tax within the price, and the resource tax amount contained in the purchased liquid salt should be regarded as the purchase cost of the liquid salt; When processing solid salt is consumed in proction, the dectible resource tax is calculated to determine the resource tax payable for solid salt.

5.

Enterprises with mining certificates do not rely on external forces. They are responsible for all matters in the mining process, including investment in mining equipment, personnel organization, purchase of auxiliary materials, ore sales, etc.

such businesses have proct ore output, and the output tax should be calculated and withdrawn according to the ore sales, It can offset the input tax on fixed assets other than real estate, oil, explosives, water, electricity and other auxiliary materials and power conforming to the tax law

According to the notice of the State Administration of Taxation on goods and services tax related to the provision of services for other units and indivials in mining mineral resources (Notice No. 56, 2011 of the State Administration of Taxation), the services of mine blasting, perforation, surface attachment stripping and cleaning provided by taxpayers for other units and indivials,

and mine and roadway construction services, Business tax shall be paid for taxable services. The services provided by taxpayers for mining, excavating, cutting, crushing, sorting and washing of mineral resources belong to VAT taxable services and shall be subject to VAT. Therefore, taxpayers should pay value-added tax and business tax respectively according to the specific content of the contracted project

in order to rece the tax related risks, taxpayers should attach great importance to this provision. In order to obtain the approval of the tax authorities, different services should be quoted in different stages in the project contract, or two project contracts should be signed according to different services, so as to avoid being approved by the competent tax authorities, Value added tax and business tax related services should be strictly differentiated

extended data:

the tax basis of business tax is the turnover of providing taxable services, the transfer amount of transferring intangible assets or the sales amount of selling real estate. The turnover of business tax is generally determined according to the following principles:

(1) the turnover is the total price and extra price fees charged by the taxpayer to the other party for providing taxable services. The extra price fee includes the handling fee, fund, fund raising fee, collection fee, advance fee and other extra price charges

(2) through positive enumeration, it is stipulated that certain expenses of some items can be dected. For example, the advertising fee paid by the advertising company to the media can be dected, and the ticket and transportation fee paid by the travel agency on behalf of tourists can be dected

(3) if a taxpayer provides taxable services, transfers intangible assets or sells real estate at a significantly low price without justifiable reasons, the competent tax authority has the right to check and approve the turnover in the following order:

① check and approve according to the average price of the same kind of taxable services or real estate sold by the taxpayer in the current month

(2) according to the average price of the same kind of taxable services provided by the taxpayer or the same kind of real estate sold

(3) the taxable price is composed of the following formula: taxable price = operating cost or engineering cost ×( 1 + cost profit margin) ÷ 1 - business tax rate)

(4) when calculating the turnover, the foreign exchange income obtained by the taxpayer should be converted into RMB according to the foreign exchange market price, and the RMB conversion rate of the turnover can be selected from the national foreign exchange rate on the day of the turnover or the first day of the month (in principle, the middle price)

6. The following taxes and fees need to be handled:
value added tax, personal income tax, resource tax, urban maintenance and construction tax, stamp tax, ecation surcharge, flood control and security funds, mineral resources compensation fee, sewage charge, soil erosion prevention and control fee, price adjustment fund and other taxes and fees that should be paid according to laws, regulations and rules

in addition, what the landlord said is not detailed enough. I don't know whether it is the sale of your mine or the sale of pure minerals (such as iron ore and coal mine)
the above proceres are required for pure mineral trading. If it is a mine, it is mainly handled by the Local Taxation Bureau, mainly in terms of resource supplement fee and personal income tax....

7. 1. Tax should be paid.
2. If the mining right belongs to an indivial and the indivial transfers, the indivial income tax should be paid, and the tax rate is 20%
3. If the mining right belongs to an enterprise and the enterprise transfers, the enterprise income tax should be paid, and the tax rate is 25%.

personal opinions are for reference only

8.

1. Enterprise income tax the transfer income shall be incorporated into the taxable income of the transferor to pay enterprise income tax. According to China's "enterprise income tax law", the enterprise income tax rate is 25%

According to the relevant laws and regulations, if the transferor transfers the mine and other properties with compensation when transferring the mining right, the sales real estate business tax shall be levied according to the full amount of the transfer; Business tax shall not be levied if only the mining right is transferred and not the property such as mine is transferred. In addition, both parties to the transfer are required to pay stamp ty at the rate of 0.05% of the amount specified in the contract

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extended data:

Interim Provisions on the administration of the transfer and transfer of mining rights

Chapter I General Provisions

Article 1 in order to cultivate and standardize the mining rights market, according to the mineral resources law of the people's Republic of China, the administrative measures for the registration of mineral resources exploration blocks These Provisions are formulated in the administrative measures for the registration of mineral resources exploitation and the administrative measures for the transfer of exploration and mining rights

Article 2 These Provisions shall apply to the assignment and transfer of mining rights within the territory of the people's Republic of China and the sea areas under its jurisdiction

Article 3 exploration right and mining right are property rights, collectively referred to as mining right, which are applicable to the adjustment principle of real estate laws and regulations

the natural person, legal person or other economic organization who obtains the mining right according to law is called the mining right holder

the mining right holder has the right to possess, use, benefit and dispose of the mining right according to law

Article 4 the transfer of mining rights shall be carried out by the Department in charge of Geology and mineral resources of the people's government at or above the county level in accordance with the administrative measures for the registration of mineral resources exploration blocks, the administrative measures for the registration of mineral resources exploitation and the administrative measures formulated by the standing committees of the people's congresses of provinces, autonomous regions and municipalities directly under the central government

9. 1. Limited liability company / joint stock limited company: value added tax, additional tax, enterprise income tax, indivial tax on shareholders' dividends
2. Sole proprietorship enterprise / indivial business: value added tax, additional tax, indivial income tax on proction and operation
3. Partnership enterprise (operation): value added tax, additional tax, indivial tax on shareholders' dividends
4. Partnership enterprise (investment): indivial tax on shareholders' dividends