河北省人民代表大会常务委员会关于河北省资源税适用税率、计征方式及免征减征办法的决定
类别：地方性法规
发布机关：河北省人民代表大会常务委员会
发布日期：2020-07-30 00:00:00
施行日期：2020-09-01 00:00:00
效力状态：有效

河北省人民代表大会常务委员会\
关于河北省资源税适用税率、计征方式及\
免征减征办法的决定

（2020年7月30日河北省第十三届人民代表大会\
常务委员会第十八次会议通过）

为了促进资源节约集约利用，加强生态环境保护，根据《中华人民共和国资源税法》规定，结合本省实际，对本省资源税有关法律授权事项决定如下:

一、本省资源税的具体适用税率（税额）依照《中华人民共和国资源税法》和本决定所附《河北省资源税税目税率表》执行。

二、本省地热、其他粘土、砂石、矿泉水、天热卤水、石灰岩实行从量计征；其他税目实行从价计征。

三、有下列情形之一的，给予减征或者免征资源税：

（一）纳税人开采销售共生矿，共生矿与主矿产品销售额分开核算的，对共生矿减征10%资源税；未分开核算的，按共生矿和主矿适用税目从高适用税率计征资源税。

（二）纳税人开采销售伴生矿，伴生矿与主矿产品销售额分开核算的，对伴生矿减征30%资源税；未分开核算的，伴生矿按主矿税目和适用税率计征资源税。

（三）纳税人开采或者生产应税产品过程中，因意外事故或者自然灾害等原因遭受重大损失，可以按照实际损失额的20%减征资源税，但减免额最高不超过其遭受重大损失当年资源税应纳税额。单户企业损失额在100万元（含）以下的，由省政府授权省税务局核准后执行减免政策；损失额在100万元至300万元（含）之间的，由省政府授权省税务局会同省财政厅联合核准后执行减免政策；损失额在300万元以上的，由省税务局会同省财政厅联合报省政府批准后执行。

四、本决定自2020年9月1日起施行。2016年7月1日河北省财政厅、河北省地方税务局印发的《河北省矿产资源税实施办法》（冀财税〔2016〕68号）同时废止。

附件：河北省资源税税目税率表

河北省资源税税目税率表

+-------+--------+---------------+-------+----------------------------+
| 税　  |        |               | 征税  | 税　　率                   |
| 　目  |        |               | 对象  |                            |
+=======+========+===============+=======+============================+
| 能    | 煤     |               | 原矿  | 2020年9月1日               |
|       |        |               |       | 至2021年8月31日，税率4.5%  |
| 源    |        |               |       |                            |
|       |        |               |       |                            |
| 矿    |        |               |       |                            |
|       |        |               |       |                            |
| 产    |        |               |       |                            |
+-------+--------+---------------+-------+----------------------------+
|       |        |               |       | 2021年9月1日起，税率6%     |
+-------+--------+---------------+-------+----------------------------+
|       |        |               | 选矿  | 2020年9月                  |
|       |        |               |       | 1日至2021年8月31日，税率3% |
+-------+--------+---------------+-------+----------------------------+
|       |        |               |       | 2021年9月1日起，税率4%     |
+-------+--------+---------------+-------+----------------------------+
|       | 煤成（ |               | 原矿  | 1%                         |
|       | 层）气 |               |       |                            |
+-------+--------+---------------+-------+----------------------------+
|       | 油页岩 |               | 原矿  | 4%                         |
+-------+--------+---------------+-------+----------------------------+
|       |        |               | 选矿  | 3%                         |
+-------+--------+---------------+-------+----------------------------+
|       | 地热   |               | 原矿  | 一般行业，2元/立方米       |
+-------+--------+---------------+-------+----------------------------+
|       |        |               |       | 特种行业，30元/立方米      |
+-------+--------+---------------+-------+----------------------------+
| 金    | 黑     | 铁            | 原矿  | 原矿品                     |
|       |        |               |       | 位20%（含）以下的，税率9%  |
| 属    | 色     |               |       |                            |
|       |        |               |       |                            |
| 矿    | 金     |               |       |                            |
|       |        |               |       |                            |
| 产    | 属     |               |       |                            |
|       |        |               |       |                            |
| 金    |        |               |       |                            |
|       |        |               |       |                            |
| 属    |        |               |       |                            |
|       |        |               |       |                            |
| 矿    |        |               |       |                            |
|       |        |               |       |                            |
| 产    |        |               |       |                            |
+-------+--------+---------------+-------+----------------------------+
|       |        |               |       | 原矿品位20%以上的，税率6%  |
+-------+--------+---------------+-------+----------------------------+
|       |        |               | 选矿  | 4%                         |
+-------+--------+---------------+-------+----------------------------+
|       |        | 锰、铬        | 原矿  | 6%                         |
+-------+--------+---------------+-------+----------------------------+
|       |        |               | 选矿  | 3%                         |
+-------+--------+---------------+-------+----------------------------+
|       |        | 钒            | 原矿  | 3%                         |
+-------+--------+---------------+-------+----------------------------+
|       |        |               | 选矿  | 1.5%                       |
+-------+--------+---------------+-------+----------------------------+
|       |        | 钛            | 原矿  | 4%                         |
+-------+--------+---------------+-------+----------------------------+
|       |        |               | 选矿  | 2%                         |
+-------+--------+---------------+-------+----------------------------+
|       | 有     | 铜            | 原矿  | 10%                        |
|       |        |               |       |                            |
|       | 色     |               |       |                            |
|       |        |               |       |                            |
|       | 金     |               |       |                            |
|       |        |               |       |                            |
|       | 属     |               |       |                            |
|       |        |               |       |                            |
|       | 有     |               |       |                            |
|       |        |               |       |                            |
|       | 色     |               |       |                            |
|       |        |               |       |                            |
|       | 金     |               |       |                            |
|       |        |               |       |                            |
|       | 属     |               |       |                            |
+-------+--------+---------------+-------+----------------------------+
|       |        |               | 选矿  | 7%                         |
+-------+--------+---------------+-------+----------------------------+
|       |        | 铅、锌        | 原矿  | 10%                        |
+-------+--------+---------------+-------+----------------------------+
|       |        |               | 选矿  | 6%                         |
+-------+--------+---------------+-------+----------------------------+
|       |        | 镍、镁、钴    | 原矿  | 10%                        |
+-------+--------+---------------+-------+----------------------------+
|       |        |               | 选矿  | 5%                         |
+-------+--------+---------------+-------+----------------------------+
|       |        | 锑            | 原矿  | 8%                         |
+-------+--------+---------------+-------+----------------------------+
|       |        |               | 选矿  | 4%                         |
+-------+--------+---------------+-------+----------------------------+
|       |        | 铝土矿        | 原矿  | 9%                         |
+-------+--------+---------------+-------+----------------------------+
|       |        |               | 选矿  | 4.5%                       |
+-------+--------+---------------+-------+----------------------------+
|       |        | 金            | 原矿  | 6%                         |
+-------+--------+---------------+-------+----------------------------+
|       |        |               | 选矿  | 3%                         |
+-------+--------+---------------+-------+----------------------------+
|       |        | 银            | 原矿  | 5%                         |
+-------+--------+---------------+-------+----------------------------+
|       |        |               | 选矿  | 2.5%                       |
+-------+--------+---------------+-------+----------------------------+
|       |        | 铂、钯、钌    | 原矿  | 10%                        |
|       |        | 、锇、铱、铑  |       |                            |
+-------+--------+---------------+-------+----------------------------+
|       |        |               | 选矿  | 5%                         |
+-------+--------+---------------+-------+----------------------------+
|       |        | 铍            | 原矿  | 6%                         |
+-------+--------+---------------+-------+----------------------------+
|       |        |               | 选矿  | 3%                         |
+-------+--------+---------------+-------+----------------------------+
|       |        | 锂、镓、镉    | 原矿  | 4%                         |
+-------+--------+---------------+-------+----------------------------+
|       |        |               | 选矿  | 2%                         |
+-------+--------+---------------+-------+----------------------------+
|       |        | 铟            | 原矿  | 5%                         |
+-------+--------+---------------+-------+----------------------------+
|       |        |               | 选矿  | 2.5%                       |
+-------+--------+---------------+-------+----------------------------+
| 非    | 矿     | 高岭土        | 原矿  | 6%                         |
|       |        |               |       |                            |
| 金    | 物     |               |       |                            |
|       |        |               |       |                            |
| 属    | 类     |               |       |                            |
|       |        |               |       |                            |
| 矿    | 矿     |               |       |                            |
|       |        |               |       |                            |
| 产    | 物     |               |       |                            |
|       |        |               |       |                            |
| 非    | 类     |               |       |                            |
|       |        |               |       |                            |
| 金    | 矿     |               |       |                            |
|       |        |               |       |                            |
| 属    | 物     |               |       |                            |
|       |        |               |       |                            |
| 矿    | 类     |               |       |                            |
|       |        |               |       |                            |
| 产    |        |               |       |                            |
|       |        |               |       |                            |
| 非    |        |               |       |                            |
|       |        |               |       |                            |
| 金    |        |               |       |                            |
|       |        |               |       |                            |
| 属    |        |               |       |                            |
|       |        |               |       |                            |
| 矿    |        |               |       |                            |
|       |        |               |       |                            |
| 产    |        |               |       |                            |
+-------+--------+---------------+-------+----------------------------+
|       |        |               | 选矿  | 5.5%                       |
+-------+--------+---------------+-------+----------------------------+
|       |        | 石灰岩        | 原矿  | 10元/吨                    |
+-------+--------+---------------+-------+----------------------------+
|       |        |               | 选矿  |                            |
+-------+--------+---------------+-------+----------------------------+
|       |        | 磷            | 原矿  | 7%                         |
+-------+--------+---------------+-------+----------------------------+
|       |        |               | 选矿  | 3.5%                       |
+-------+--------+---------------+-------+----------------------------+
|       |        | 石墨          | 原矿  | 12%                        |
+-------+--------+---------------+-------+----------------------------+
|       |        |               | 选矿  | 9.5%                       |
+-------+--------+---------------+-------+----------------------------+
|       |        | 萤石          | 原矿  | 8%                         |
+-------+--------+---------------+-------+----------------------------+
|       |        |               | 选矿  | 4%                         |
+-------+--------+---------------+-------+----------------------------+
|       |        | 硫铁矿        | 原矿  | 4%                         |
+-------+--------+---------------+-------+----------------------------+
|       |        |               | 选矿  | 3%                         |
+-------+--------+---------------+-------+----------------------------+
|       |        | 自然硫        | 原矿  | 2%                         |
+-------+--------+---------------+-------+----------------------------+
|       |        |               | 选矿  | 1.5%                       |
+-------+--------+---------------+-------+----------------------------+
|       |        | 天然石英砂    | 原矿  | 6.5%                       |
+-------+--------+---------------+-------+----------------------------+
|       |        |               | 选矿  | 5%                         |
+-------+--------+---------------+-------+----------------------------+
|       |        | 脉石英、水    | 原矿  | 2%                         |
|       |        | 晶、刚玉、天  |       |                            |
|       |        | 然碱、砷、碘  |       |                            |
|       |        | 、海泡石粘土  |       |                            |
+-------+--------+---------------+-------+----------------------------+
|       |        |               | 选矿  | 1.5%                       |
+-------+--------+---------------+-------+----------------------------+
|       |        | 蓝晶          | 原矿  | 12%                        |
|       |        | 石、长石、菱  |       |                            |
|       |        | 镁矿、硅藻土  |       |                            |
|       |        | 、耐火粘土、  |       |                            |
|       |        | 凹凸棒石粘土  |       |                            |
+-------+--------+---------------+-------+----------------------------+
|       |        |               | 选矿  | 9.5%                       |
+-------+--------+---------------+-------+----------------------------+
|       |        | 膨            | 原矿  | 8%                         |
|       |        | 润土、陶瓷土  |       |                            |
+-------+--------+---------------+-------+----------------------------+
|       |        |               | 选矿  | 6.5%                       |
+-------+--------+---------------+-------+----------------------------+
|       |        | 硅线          | 原矿  | 5%                         |
|       |        | 石（矽线石）  |       |                            |
+-------+--------+---------------+-------+----------------------------+
|       |        |               | 选矿  | 4%                         |
+-------+--------+---------------+-------+----------------------------+
|       |        | 滑石、铁矾土  | 原矿  | 10%                        |
+-------+--------+---------------+-------+----------------------------+
|       |        |               | 选矿  | 8%                         |
+-------+--------+---------------+-------+----------------------------+
|       |        | 叶蜡石        | 原矿  | 3%                         |
+-------+--------+---------------+-------+----------------------------+
|       |        |               | 选矿  | 2.5%                       |
+-------+--------+---------------+-------+----------------------------+
|       |        | 硅            | 原矿  | 2.5%                       |
|       |        | 灰石、方解石  |       |                            |
|       |        | 、透闪石、红  |       |                            |
|       |        | 柱石、蓝石棉  |       |                            |
+-------+--------+---------------+-------+----------------------------+
|       |        |               | 选矿  | 2%                         |
+-------+--------+---------------+-------+----------------------------+
|       |        | 云母、沸      | 原矿  | 7.5%                       |
|       |        | 石、石榴子石  |       |                            |
+-------+--------+---------------+-------+----------------------------+
|       |        |               | 选矿  | 6%                         |
+-------+--------+---------------+-------+----------------------------+
|       |        | 透            | 原矿  | 10%                        |
|       |        | 辉石、珍珠岩  |       |                            |
+-------+--------+---------------+-------+----------------------------+
|       |        |               | 选矿  | 8%                         |
+-------+--------+---------------+-------+----------------------------+
|       |        | 蛭石、石膏    | 原矿  | 8%                         |
+-------+--------+---------------+-------+----------------------------+
|       |        |               | 选矿  | 6.5%                       |
+-------+--------+---------------+-------+----------------------------+
|       |        | 重晶石、石棉  | 原矿  | 3%                         |
+-------+--------+---------------+-------+----------------------------+
|       |        |               | 选矿  | 2.5%                       |
+-------+--------+---------------+-------+----------------------------+
|       |        | 其他粘        | 原矿  | 5元/立方米                 |
|       |        | 土（铸型用粘  |       |                            |
|       |        | 土、砖瓦用粘  |       |                            |
|       |        | 土、陶粒用粘  |       |                            |
|       |        | 土、水泥配料  |       |                            |
|       |        | 用粘土、水泥  |       |                            |
|       |        | 配料用红土、  |       |                            |
|       |        | 水泥配料用黄  |       |                            |
|       |        | 土、水泥配料  |       |                            |
|       |        | 用泥岩、保温  |       |                            |
|       |        | 材料用粘土）  |       |                            |
+-------+--------+---------------+-------+----------------------------+
|       |        |               | 选矿  |                            |
+-------+--------+---------------+-------+----------------------------+
|       |        | 大理岩、石英  | 原矿  | 7%                         |
|       |        | 岩、砂岩、板  |       |                            |
|       |        | 岩、角闪岩、  |       |                            |
|       |        | 页岩、浮石、  |       |                            |
|       |        | 凝灰岩、正长  |       |                            |
|       |        | 岩、含钾砂页  |       |                            |
|       |        | 岩、天然油石  |       |                            |
+-------+--------+---------------+-------+----------------------------+
|       |        |               | 选矿  | 5.5%                       |
+-------+--------+---------------+-------+----------------------------+
|       |        | 白云岩        | 原矿  | 8%                         |
+-------+--------+---------------+-------+----------------------------+
|       |        |               | 选矿  | 2.5%                       |
+-------+--------+---------------+-------+----------------------------+
|       |        | 片麻岩        | 原矿  | 8%                         |
+-------+--------+---------------+-------+----------------------------+
|       |        |               | 选矿  | 7%                         |
+-------+--------+---------------+-------+----------------------------+
|       |        | 玄            | 原矿  | 8%                         |
|       |        | 武岩、辉绿岩  |       |                            |
+-------+--------+---------------+-------+----------------------------+
|       |        |               | 选矿  | 4%                         |
+-------+--------+---------------+-------+----------------------------+
|       |        | 花岗岩        | 原矿  | 8%                         |
+-------+--------+---------------+-------+----------------------------+
|       |        |               | 选矿  | 3%                         |
+-------+--------+---------------+-------+----------------------------+
|       |        | 安山岩、泥炭  | 原矿  | 5%                         |
+-------+--------+---------------+-------+----------------------------+
|       |        |               | 选矿  | 4%                         |
+-------+--------+---------------+-------+----------------------------+
|       |        | 闪            | 原矿  | 2%                         |
|       |        | 长岩、黑曜岩  |       |                            |
|       |        | 、蛇纹岩、麦  |       |                            |
|       |        | 饭石、橄榄岩  |       |                            |
|       |        | 、松脂岩、辉  |       |                            |
|       |        | 长岩、辉石岩  |       |                            |
+-------+--------+---------------+-------+----------------------------+
|       |        |               | 选矿  | 1.5%                       |
+-------+--------+---------------+-------+----------------------------+
|       |        | 砂石          | 原矿  | 5元/吨                     |
+-------+--------+---------------+-------+----------------------------+
|       |        |               | 选矿  |                            |
+-------+--------+---------------+-------+----------------------------+
|       | 宝     | 宝石          | 原矿  | 20%                        |
|       | 玉石类 |               |       |                            |
+-------+--------+---------------+-------+----------------------------+
|       |        |               | 选矿  | 16%                        |
+-------+--------+---------------+-------+----------------------------+
|       |        | 玛瑙、黄玉    | 原矿  | 5%                         |
+-------+--------+---------------+-------+----------------------------+
|       |        |               | 选矿  | 4%                         |
+-------+--------+---------------+-------+----------------------------+
| 水气  | 矿泉水 |               | 原矿  | 30元/立方米                |
| 矿产  |        |               |       |                            |
+-------+--------+---------------+-------+----------------------------+
| 盐    | 钠盐   |               | 选矿  | 5%                         |
+-------+--------+---------------+-------+----------------------------+
|       | 天     |               | 原矿  | 4元/立方米                 |
|       | 然卤水 |               |       |                            |
+-------+--------+---------------+-------+----------------------------+
|       | 海盐   |               | 氯    | 5%                         |
|       |        |               | 化钠  |                            |
|       |        |               | 初级  |                            |
|       |        |               | 产品  |                            |
+-------+--------+---------------+-------+----------------------------+
| 备注  |        |               |       |                            |
| ：除  |        |               |       |                            |
| 上述  |        |               |       |                            |
| 税目  |        |               |       |                            |
| 外，  |        |               |       |                            |
| 原油  |        |               |       |                            |
| 、天  |        |               |       |                            |
| 然气  |        |               |       |                            |
| 、页  |        |               |       |                            |
| 岩气  |        |               |       |                            |
| 、天  |        |               |       |                            |
| 然气  |        |               |       |                            |
| 水合  |        |               |       |                            |
| 物、  |        |               |       |                            |
| 铀、  |        |               |       |                            |
| 钍、  |        |               |       |                            |
| 钨、  |        |               |       |                            |
| 钼、  |        |               |       |                            |
| 中重  |        |               |       |                            |
| 稀土  |        |               |       |                            |
| 等9个 |        |               |       |                            |
| 税目  |        |               |       |                            |
| 按照  |        |               |       |                            |
| 《中  |        |               |       |                            |
| 华人  |        |               |       |                            |
| 民共  |        |               |       |                            |
| 和国  |        |               |       |                            |
| 资源  |        |               |       |                            |
| 税法  |        |               |       |                            |
| 》规  |        |               |       |                            |
| 定税  |        |               |       |                            |
| 率执  |        |               |       |                            |
| 行。  |        |               |       |                            |
+-------+--------+---------------+-------+----------------------------+