How To Register for Resource Tax In China

How To Register for Resource Tax In China

  • Taxpayers who are involved in business or production should, within 30 calendar days from the time they obtain the business licences they need, file their written requests for tax registration with the tax authorities that are in charge of the areas in which the business or production operation is carried out or in the place where the tax obligation is incurred. They must honestly fill out their tax registration forms, and then submit the appropriate certification, documentation and other documents that tax authorities require.
  • Taxpayers not listed in the previous paragraph other than State institutions and individuals, must with the help of relevant documents, undergo the process of tax registration with the tax authorities in charge in their locales within 30 days of the date of the occurrence of tax obligation.
  • Tax registration measures for individuals who pay tax are separately developed through the State Council.

Documents Required Register for Resource Tax 

  • A commercial or industrial license for business or another similar business permit
  • The contract or agreement or articles of association
  • The unifying organizational code
  • Identification card or passport or any other valid ID proof that proves the legitimacy of the person who holds it or a responsible owner’s member.
  • Other documents and other information requested by tax authorities in the autonomous region, province or municipal directly under the state council. State Council

Office Locations and Contacts

Address of the State Administration for Taxation Yangfangdian Road, Haidian District on the 5th
Zip: 100038
Tel: 010-63417114

State Administration for Industry and Commerce People’s Republic of China
Address: 8 Sanlihe Donglu, Xichengqu, Beijing, 100820, P. R. China
Phone: +86-10-68010463/68013447
Facsimile: +86-10-68010463/68013447

What Are All The Eligibility

Exploitation of natural gas and crude oil is taxed on a sales-turnover basis. Exploitation of other natural resources, such as coal, non-metallic metals, ferrous metals in raw form as well as non-ferrous metallic minerals and salt (including salt liquid and solid) is subject to taxation on a volume or tonnage basis. The tax rates are set through the State Council.


Rates and tax category items of resource tax are subject to the Resources tax Categories as well as Rates Schedule which is attached to this document and the applicable provisions from the Ministry of Finance. Modifications to taxes categories or rates must remain subject to determination from the State Council.

Requirements Information

  • The name and identification number on the passport, ID card or any other acceptable ID document from the institution, its legal representative or the owner
  • The address for your business or home
  • The kind of registration
  • The accounting system
  • The type of production and the business operation
  • The production scope and the scope of operation
  • The total value in capital (fund) and investment
  • The definition of production and operation
  • The name and phone number of the chief financial officer.
  • Other information that is specified in the State Administration of Taxation

The Document is required Register for Resource Tax 

The individuals and groups that are involved in mineral exploration or production as defined herein within the water bodies of the People’s Republic of China (hereinafter called “exploration or production of tax-deductible products”) are tax payers who are subject to resource tax and must pay tax on resource in accordance with Regulations.

Information that can be useful

  • Tax revenue from China can be collected by and divided between the central and local governments. Local government is split between central and local governments. State Administration of Taxation (SAT) is the top fiscal authority of China and is home to SAT offices at municipal and provincial levels that are with the responsibility of collecting value-added tax (VAT) and consumption tax(VAT), business taxes corporate income tax, and other taxation specialized to. Additionally, there are local tax bureaus reporting to local governments and charged with collecting corporate tax, individual income tax and other taxes that are specialized. Additionally, imports and exports fall under customs duty as well as VAT and consumption tax are paid through Customs and the General Administration of Customs and its branches across the country.
  • Each company must register at both SAT as well as your local tax authority and Customs as needed. Because of the complex nature of the taxation system and tax regulations, they can be applied differently by different officials and offices as well as among different districts within one city. Different offices across different regions could have different interpretations of tax laws issued through the government and their efforts to implement the regulations can differ. Contact local tax authorities or trusted service providers for the most current tax policies for the area in which you reside.

Other uses for the document/certificate

Taxpayers must fulfill their obligation to pay taxes in accordance to the requirements of tax law and tax administrative rules or regulations. Contracts, agreements, and other tax documents signed by taxpayers which violate tax regulations, laws, or regulations will be null and unenforceable.

External Links


  • If there is a change in the taxpayer’s tax register, tax payer should within 30 days from the day of completing the procedure to change its business license with the department of industry and commerce or another department, contact the tax registration authority to amend its tax registration , by showing the relevant documents.
  • When a change is made to the tax registration’s content but there’s no requirement to alter your registration at the department of administration for industry and commerce , or another department. The taxpayer must within 30 days of the date of the change, submit a request to the tax registration authority in the first place to change the tax registration of its company by providing the appropriate certificates.




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