Notice of the Ministry of Finance of State Taxation Administration of The People’s Republic of China on Adjusting the Applicable Tax Amount of Limestone, Marble and Granite Resource Tax

All provinces, autonomous regions, municipalities directly under the central government, the finance department (bureau), the local taxation bureau, and the Finance Bureau of Xinjiang Production and Construction Corps:
　　　 In recent years, some areas have reported that the current tax standards applicable to limestone, marble and granite resources are not reasonable, and it is suggested to make appropriate adjustments. After study, the relevant adjustment matters are hereby notified as follows:
　　　 First, the applicable tax amount of limestone resource tax is adjusted from 2 yuan per ton to 0.5 yuan to 3 yuan per ton; The applicable tax amount of marble and granite resource tax is adjusted from 3 yuan to 3 yuan to 10 yuan per cubic meter.
　　　 Two, all provinces, autonomous regions and municipalities directly under the central government, the finance department (bureau) and the local taxation bureau can determine the applicable tax standard within the above range.
　　　 Three, the implementation of this notice since July 1, 2003. Please according to the actual situation in the region, formulate specific adjustment plan, and report to the Ministry of Finance, State Taxation Administration of The People’s Republic of China for the record.
　　　 CC: State Taxation Bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning.

Ministry of Finance State Taxation Administration of The People’s Republic of China　　　　　　　　
June 4th, 2003