Does the new tax law require sandstone to pay resource tax?

The sand and gravel mined by enterprises belong to resource tax taxable products, and the taxable sand and gravel mined for their own use should pay resource tax. For the continuous production of taxable products, no resource tax is paid. Resource tax is a tax levied on various taxable resources to adjust the differential income of resources and reflect the paid use of state-owned resources. In theory, resource tax can be divided into general resource tax levied on absolute mining rent and differential resource tax levied on differential mining rent, which is called universal collection and differential adjustment in tax policy, that is, all taxable resources mined by miners should pay resource tax, and taxpayers who exploit upper-middle-class resources should pay a part of resource tax accordingly. If the taxpayer settles by installment, the time of tax payment obligation is the payment date agreed in the sales contract. Where a taxpayer adopts the prepayment method, its tax obligation occurs on the date when the taxable product is issued.

People's Republic of China (PRC) resource tax law

Article 3 Resource tax shall be levied ad valorem or according to tax items and tax rates. In the tax rate table, it is stipulated that you can choose ad valorem tax or specific tax. Specific measures for collection shall be proposed by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government, submitted to the Standing Committee of the people's congress at the same level for decision, and reported to the NPC Standing Committee and the State Council for the record. Where ad valorem taxation is implemented, the taxable amount shall be calculated according to the sales of taxable resource products (hereinafter referred to as taxable products) multiplied by the specific applicable tax rate. Where specific tax is implemented, the taxable amount shall be calculated by multiplying the sales amount of taxable products by the specific applicable tax rate. Taxable products are mineral products, including raw ore and mineral processing products.

Article 5 Taxpayers who exploit or produce taxable products for their own use shall pay resource tax in accordance with the provisions of this Law. But for the continuous production of taxable products, no resource tax is paid.

What license is needed to mine sand and gravel?

Need to go through the examination and approval procedures of land use approval, environmental impact assessment, social stability risk assessment, geological disaster risk assessment, water intake permit, energy conservation review, soil and water conservation, mine safety, etc. Taking mine safety as an example, according to the relevant laws and regulations, safety pre-evaluation should be carried out in the feasibility study of the project, and the safety intermediary agency undertaking the project safety evaluation should conduct pre-evaluation according to the prescribed standards and procedures and submit the pre-evaluation report. In the preliminary design of the project, the construction unit shall entrust a design unit with corresponding qualifications to design the safety facilities of the project at the same time, and prepare the design of safety facilities; After the design of safety facilities is completed, it shall be submitted to the safety production supervision and management department for review. Before the project is completed and put into production, the construction unit shall organize the completion and acceptance of safety facilities and form a written report for future reference. Safety facilities can be put into production and use only after they are completed and accepted.