Rules for the Implementation of the Regulations on Resource Tax of the People’s

With regard to the graded resources of the taxable products, the tax amount applicable to a taxpayer of the items not named in the "Table of Grades of Some Major Mineral Ores" shall be determined within a floating range of 30% by the people's governments of the provinces, autonomous regions and municipalities directly under the State Council with reference to the norms prescribed for the tax amount of the mines in the neighborhood in accordance with the "Detailed Table of Taxable Items and Tax Amount Range for Resource Tax" and the "Table of Grades of Some Major Mineral Ores" and report to the Ministry of Finance and the State Administration of Taxation for the record.