宁夏回族自治区人民代表大会常务委员会关于宁夏回族自治区资源税适用税率等有关事项的决定
类别：地方性法规
发布机关：宁夏回族自治区人民代表大会常务委员会
发布日期：2020-07-28 00:00:00
施行日期：2020-09-01 00:00:00
效力状态：有效

宁夏回族自治区人民代表大会常务委员会

关于宁夏回族自治区资源税适用税率等

有关事项的决定

（2020年7月28日宁夏回族自治区第十二届

　人民代表大会常务委员会第二十一次会议通过）

为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》（以下简称《资源税法》）的授权规定，结合我区实际，对我区资源税适用税率等有关事项决定如下：

一、《资源税法》规定实行幅度税率的，资源税税目具体适用税率按《宁夏回族自治区资源税税目税率表》(附件）执行。

二、《资源税法》规定可以选择实行从价计征或者从量计征的资源税税目中，石灰岩实行从价计征；地热、其他粘土、砂石、矿泉水实行从量计征。

三、有下列情形之一的，纳税人可以申报减免资源税，并将相关材料留存备查：

（一）纳税人开采或者生产应税矿产品过程中，因意外事故或者自然灾害等原因遭受重大损失的，自遭受损失的次月起，连续12个月缴纳的资源税应纳税额减按50%征收，减征税额最多不超过遭受损失的金额。

（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，伴生矿减征30%资源税。没有分开核算的，伴生矿按主矿产品的税目和适用税率计征资源税。

（三）纳税人开采低品位矿，减征50%资源税。

（四）纳税人开采尾矿，免征资源税。

四、税务机关与自然资源、应急管理等部门应当建立工作配合机制。税务机关可以根据工作需要,要求自然资源、应急管理等部门提供意外事故、自然灾害、伴生矿、低品位矿、尾矿等证明材料以及与减免税相关的其他信息，相关部门应当予以协助。

本决定自2020年9月1日起施行。

附件：宁夏回族自治区资源税税目税率表

宁夏回族自治区人民代表大会常务委员会

2020年7月28 日

附件

宁夏回族自治区资源税税目税率表

+----+-------+---------+---------------------+----+----+---+--------+---+
| 序 | 税 目 |         |                     | 征 |    | 税 |       |   |
| 号 |       |         |                     | 税 |    | 率 |       |   |
|    |       |         |                     | 对 |    |   |        |   |
|    |       |         |                     | 象 |    |   |        |   |
+====+=======+=========+=====================+====+====+===+========+===+
| 1  | 能源  | 煤      | 太西煤              | 原 |    | 1 |        |   |
|    | 矿产  |         |                     | 矿 |    | 0 |        |   |
|    |       |         |                     |    |    | % |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
|    |       |         |                     | 选 |    | 9 |        |   |
|    |       |         |                     | 矿 |    | % |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
|    |       |         | 其他                | 原 |    | 6 |        |   |
|    |       |         |                     | 矿 |    | . |        |   |
|    |       |         |                     |    |    | 5 |        |   |
|    |       |         |                     |    |    | % |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
|    |       |         |                     | 选 |    | 6 |        |   |
|    |       |         |                     | 矿 |    | % |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
| 2  |       | 煤成（  |                     | 原 |    | 1 |        |   |
|    |       | 层）气  |                     | 矿 |    | % |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
| 3  |       | 地热    |                     | 原 |    | 1 |        |   |
|    |       |         |                     | 矿 |    | 0 |        |   |
|    |       |         |                     |    |    | 元 |       |   |
|    |       |         |                     |    |    | / |        |   |
|    |       |         |                     |    |    | 立 |       |   |
|    |       |         |                     |    |    | 方 |       |   |
|    |       |         |                     |    |    | 米 |       |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
| 4  | 金属  | 黑      | 铁                  | 原 |    | 4 |        |   |
|    | 矿产  | 色金属  |                     | 矿 |    | . |        |   |
|    |       |         |                     |    |    | 5 |        |   |
|    |       |         |                     |    |    | % |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
|    |       |         |                     | 选 |    | 3 |        |   |
|    |       |         |                     | 矿 |    | % |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
| 5  |       | 有      | 铜                  | 原 |    | 3 |        |   |
|    |       | 色金属  |                     | 矿 |    | % |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
|    |       |         |                     | 选 |    | 2 |        |   |
|    |       |         |                     | 矿 |    | % |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
| 6  |       |         | 铅                  | 原 |    | 3 |        |   |
|    |       |         |                     | 矿 |    | % |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
|    |       |         |                     | 选 |    | 2 |        |   |
|    |       |         |                     | 矿 |    | % |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
| 7  |       |         | 锌                  | 原 |    | 3 |        |   |
|    |       |         |                     | 矿 |    | % |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
|    |       |         |                     | 选 |    | 2 |        |   |
|    |       |         |                     | 矿 |    | % |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
| 8  |       |         | 镁（冶镁用白云岩）  | 原 |    | 7 |        |   |
|    |       |         |                     | 矿 |    | % |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
|    |       |         |                     | 选 |    | 5 |        |   |
|    |       |         |                     | 矿 |    | % |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
| 9  |       |         | 钴                  | 原 |    | 3 |        |   |
|    |       |         |                     | 矿 |    | % |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
|    |       |         |                     | 选 |    | 2 |        |   |
|    |       |         |                     | 矿 |    | % |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
| 10 |       |         | 金                  | 原 |    | 3 |        |   |
|    |       |         |                     | 矿 |    | % |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
|    |       |         |                     | 选 |    | 2 |        |   |
|    |       |         |                     | 矿 |    | % |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
| 11 |       |         | 银                  | 原 |    | 3 |        |   |
|    |       |         |                     | 矿 |    | % |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
|    |       |         |                     | 选 |    | 2 |        |   |
|    |       |         |                     | 矿 |    | % |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
| 12 | 非    | 矿物类  | 石灰岩              | 原 |    | 6 |        |   |
|    | 金属  |         |                     | 矿 |    | % |        |   |
|    |       |         |                     |    |    |   |        |   |
|    | 矿产  |         |                     |    |    |   |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
|    |       |         |                     | 选 |    |   |        |   |
|    |       |         |                     | 矿 |    |   |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
| 13 |       |         | 磷                  | 原 |    | 4 |        |   |
|    |       |         |                     | 矿 |    | % |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
|    |       |         |                     | 选 |    | 3 |        |   |
|    |       |         |                     | 矿 |    | % |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
| 14 |       |         | 硫铁矿              | 原 |    | 3 |        |   |
|    |       |         |                     | 矿 |    | % |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
|    |       |         |                     | 选 |    | 2 |        |   |
|    |       |         |                     | 矿 |    | % |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
| 15 |       |         | 天然石英砂          | 原 |    | 5 |        |   |
|    |       |         |                     | 矿 |    | % |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
|    |       |         |                     | 选 |    | 3 |        |   |
|    |       |         |                     | 矿 |    | . |        |   |
|    |       |         |                     |    |    | 5 |        |   |
|    |       |         |                     |    |    | % |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
| 16 |       |         | 芒硝                | 原 |    | 3 |        |   |
|    |       |         |                     | 矿 |    | % |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
|    |       |         |                     | 选 |    | 2 |        |   |
|    |       |         |                     | 矿 |    | % |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
| 17 |       |         | 膨润土              | 原 |    | 3 |        |   |
|    |       |         |                     | 矿 |    | . |        |   |
|    |       |         |                     |    |    | 5 |        |   |
|    |       |         |                     |    |    | % |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
|    |       |         |                     | 选 |    | 2 |        |   |
|    |       |         |                     | 矿 |    | . |        |   |
|    |       |         |                     |    |    | 5 |        |   |
|    |       |         |                     |    |    | % |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
| 18 |       |         | 陶瓷土              | 原 |    | 3 |        |   |
|    |       |         |                     | 矿 |    | . |        |   |
|    |       |         |                     |    |    | 5 |        |   |
|    |       |         |                     |    |    | % |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
|    |       |         |                     | 选 |    | 2 |        |   |
|    |       |         |                     | 矿 |    | . |        |   |
|    |       |         |                     |    |    | 5 |        |   |
|    |       |         |                     |    |    | % |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
| 19 | 非    | 矿物类  | 耐火粘土            | 原 |    | 3 |        |   |
|    | 金属  |         |                     | 矿 |    | % |        |   |
|    | 矿产  |         |                     |    |    |   |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
|    |       |         |                     | 选 |    | 2 |        |   |
|    |       |         |                     | 矿 |    | % |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
| 20 |       |         | 石膏                | 原 |    | 8 |        |   |
|    |       |         |                     | 矿 |    | . |        |   |
|    |       |         |                     |    |    | 5 |        |   |
|    |       |         |                     |    |    | % |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
|    |       |         |                     | 选 |    | 6 |        |   |
|    |       |         |                     | 矿 |    | % |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
| 21 |       |         | 其他粘土（铸型用粘  | 原 |    | 3 |        |   |
|    |       |         | 土、砖瓦用粘土、陶  | 矿 |    | 元 |       |   |
|    |       |         | 粒用粘土、水泥配料  |    |    | / |        |   |
|    |       |         | 用粘土、水泥配料用  |    |    | 立 |       |   |
|    |       |         | 红土、水泥配料用黄  |    |    | 方 |       |   |
|    |       |         | 土、水泥配料用泥岩  |    |    | 米 |       |   |
|    |       |         | 、保温材料用粘土）  |    |    |   |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
|    |       |         |                     | 选 |    |   |        |   |
|    |       |         |                     | 矿 |    |   |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
| 22 |       | 岩石类  | 大理岩              | 原 |    | 3 |        |   |
|    |       |         |                     | 矿 |    | % |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
|    |       |         |                     | 选 |    | 2 |        |   |
|    |       |         |                     | 矿 |    | % |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
| 23 |       |         | 白云岩              | 原 |    | 3 |        |   |
|    |       |         |                     | 矿 |    | . |        |   |
|    |       |         |                     |    |    | 5 |        |   |
|    |       |         |                     |    |    | % |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
|    |       |         |                     | 选 |    | 3 |        |   |
|    |       |         |                     | 矿 |    | % |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
| 24 |       |         | 石英岩              | 原 |    | 6 |        |   |
|    |       |         |                     | 矿 |    | . |        |   |
|    |       |         |                     |    |    | 5 |        |   |
|    |       |         |                     |    |    | % |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
|    |       |         |                     | 选 |    | 6 |        |   |
|    |       |         |                     | 矿 |    | % |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
| 25 |       |         | 砂岩                | 原 |    | 3 |        |   |
|    |       |         |                     | 矿 |    | % |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
|    |       |         |                     | 选 |    | 2 |        |   |
|    |       |         |                     | 矿 |    | % |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
| 26 |       |         | 辉绿岩              | 原 |    | 3 |        |   |
|    |       |         |                     | 矿 |    | % |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
|    |       |         |                     | 选 |    | 2 |        |   |
|    |       |         |                     | 矿 |    | % |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
| 27 |       |         | 板岩                | 原 |    | 3 |        |   |
|    |       |         |                     | 矿 |    | % |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
|    |       |         |                     | 选 |    | 2 |        |   |
|    |       |         |                     | 矿 |    | % |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
| 28 |       |         | 页岩                | 原 |    | 3 |        |   |
|    |       |         |                     | 矿 |    | % |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
|    |       |         |                     | 选 |    | 2 |        |   |
|    |       |         |                     | 矿 |    | % |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
| 29 |       |         | 砂石                | 原 |    | 2 |        |   |
|    |       |         |                     | 矿 |    | 元 |       |   |
|    |       |         |                     |    |    | / |        |   |
|    |       |         |                     |    |    | 吨 |       |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
|    |       |         |                     | 选 |    |   |        |   |
|    |       |         |                     | 矿 |    |   |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
| 30 |       | 宝      | 玉石（贺兰石）      | 原 |    | 1 |        |   |
|    |       | 玉石类  |                     | 矿 |    | 2 |        |   |
|    |       |         |                     |    |    | % |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
|    |       |         |                     | 选 |    | 8 |        |   |
|    |       |         |                     | 矿 |    | % |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
| 31 | 水气  | 矿泉水  |                     | 原 |    | 5 |        |   |
|    | 矿产  |         |                     | 矿 |    | 元 |       |   |
|    |       |         |                     |    |    | / |        |   |
|    |       |         |                     |    |    | 立 |       |   |
|    |       |         |                     |    |    | 方 |       |   |
|    |       |         |                     |    |    | 米 |       |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
| 32 | 盐    | 钠盐    |                     | 选 | 液 |   | 14%    |   |
|    |       |         |                     | 矿 | 体 |   |        |   |
|    |       |         |                     |    | 形 |   |        |   |
|    |       |         |                     |    | 态 |   |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+
|    |       |         |                     |    | 固 |   | 3.5%   |   |
|    |       |         |                     |    | 体 |   |        |   |
|    |       |         |                     |    | 形 |   |        |   |
|    |       |         |                     |    | 态 |   |        |   |
+----+-------+---------+---------------------+----+----+---+--------+---+