|
税 目 |
税 率 |
||||
|
原 矿 |
选 矿 |
||||
|
能源矿产 |
原油* |
6% |
|
||
|
天然气* |
6% |
|
|||
|
煤 |
2.5% |
2% |
|||
|
煤成（层）气 |
1% |
|
|||
|
铀* |
4% |
|
|||
|
石煤 |
1% |
1% |
|||
|
地热 |
2元/立方米 |
|
|||
|
金属矿产 |
黑色金属 |
铁 |
4% |
2.5% |
|
|
锰、铬、钒、钛 |
4.5% |
3% |
|||
|
有色金属 |
铜 |
6% |
4% |
||
|
铅、锌、锡、镍、锑、镁、钴、铋 |
4.5% |
3% |
|||
|
钨* |
|
6.5% |
|||
|
钼* |
|
8% |
|||
|
金、银、锆、镓、铊、镉、硒 |
4.5% |
3% |
|||
|
非金属矿产 |
矿物类 |
高岭土 |
3% |
2.5% |
|
|
石灰岩 |
1.对外销售，原矿6%、选矿5.5%。 2.自采自用连续生产非应税产品3.5元/吨。 |
||||
|
磷、石墨 |
7% |
5.5% |
|||
|
萤石 |
7% |
6% |
|||
|
硫铁矿 |
2.5% |
2% |
|||
|
天然石英砂、脉石英 |
7% |
5.5% |
|||
|
水晶、工业用金刚石 |
8% |
6% |
|||
|
硅线石（矽线石） |
7% |
5.5% |
|||
|
长石、滑石 |
4% |
3% |
|||
|
非金属矿产 |
矿物类 |
菱镁矿、芒硝、明矾石、砷、膨润土 |
7% |
5.5% |
|
|
陶瓷土、耐火粘土 |
3% |
2.5% |
|||
|
凹凸棒石粘土 |
8% |
6.5% |
|||
|
伊利石粘土 |
3% |
2.5% |
|||
|
叶蜡石 |
7% |
5.5% |
|||
|
硅灰石 |
6% |
4.5% |
|||
|
透辉石 |
7% |
5.5% |
|||
|
珍珠岩 |
4% |
3% |
|||
|
云母 |
3% |
2% |
|||
|
沸石、重晶石 |
7% |
5.5% |
|||
|
方解石 |
4.5% |
3.5% |
|||
|
石棉 |
7% |
5.5% |
|||
|
石膏 |
3.5% |
2.5% |
|||
|
其他粘土 |
1元/立方米 |
1元/立方米 |
|||
|
岩石类 |
大理岩、花岗岩 |
5% |
4% |
||
|
白云岩 |
5.5% |
4% |
|||
|
石英岩 |
7% |
5.5% |
|||
|
砂岩、辉绿岩、安山岩、闪长岩、板岩、玄武岩、片麻岩、角闪岩、页岩、凝灰岩、蛇纹岩、泥灰岩、含钾岩石、辉长岩、正长岩、泥炭、砂石 |
5% |
4% |
|||
|
宝玉石类 |
玉石 |
10% |
7.5% |
||
|
水气矿产 |
矿泉水 |
井采 |
2.5元/立方米 |
|
|
|
自流 |
2元/立方米 |
|
|||
|
盐 |
钠盐 |
|
3% |
||
|
税 目 |
税 率 |
||||
|
原 矿 |
选 矿 |
||||
|
能源矿产 |
原油* |
6% |
|
||
|
天然气* |
6% |
|
|||
|
煤 |
2.5% |
2% |
|||
|
煤成（层）气 |
1% |
|
|||
|
铀* |
4% |
|
|||
|
石煤 |
1% |
1% |
|||
|
地热 |
2元/立方米 |
|
|||
|
金属矿产 |
黑色金属 |
铁 |
4% |
2.5% |
|
|
锰、铬、钒、钛 |
4.5% |
3% |
|||
|
有色金属 |
铜 |
6% |
4% |
||
|
铅、锌、锡、镍、锑、镁、钴、铋 |
4.5% |
3% |
|||
|
钨* |
|
6.5% |
|||
|
钼* |
|
8% |
|||
|
金、银、锆、镓、铊、镉、硒 |
4.5% |
3% |
|||
|
非金属矿产 |
矿物类 |
高岭土 |
3% |
2.5% |
|
|
石灰岩 |
1.对外销售，原矿6%、选矿5.5%。 2.自采自用连续生产非应税产品3.5元/吨。 |
||||
|
磷、石墨 |
7% |
5.5% |
|||
|
萤石 |
7% |
6% |
|||
|
硫铁矿 |
2.5% |
2% |
|||
|
天然石英砂、脉石英 |
7% |
5.5% |
|||
|
水晶、工业用金刚石 |
8% |
6% |
|||
|
硅线石（矽线石） |
7% |
5.5% |
|||
|
长石、滑石 |
4% |
3% |
|||
|
非金属矿产 |
矿物类 |
菱镁矿、芒硝、明矾石、砷、膨润土 |
7% |
5.5% |
|
|
陶瓷土、耐火粘土 |
3% |
2.5% |
|||
|
凹凸棒石粘土 |
8% |
6.5% |
|||
|
伊利石粘土 |
3% |
2.5% |
|||
|
叶蜡石 |
7% |
5.5% |
|||
|
硅灰石 |
6% |
4.5% |
|||
|
透辉石 |
7% |
5.5% |
|||
|
珍珠岩 |
4% |
3% |
|||
|
云母 |
3% |
2% |
|||
|
沸石、重晶石 |
7% |
5.5% |
|||
|
方解石 |
4.5% |
3.5% |
|||
|
石棉 |
7% |
5.5% |
|||
|
石膏 |
3.5% |
2.5% |
|||
|
其他粘土 |
1元/立方米 |
1元/立方米 |
|||
|
岩石类 |
大理岩、花岗岩 |
5% |
4% |
||
|
白云岩 |
5.5% |
4% |
|||
|
石英岩 |
7% |
5.5% |
|||
|
砂岩、辉绿岩、安山岩、闪长岩、板岩、玄武岩、片麻岩、角闪岩、页岩、凝灰岩、蛇纹岩、泥灰岩、含钾岩石、辉长岩、正长岩、泥炭、砂石 |
5% |
4% |
|||
|
宝玉石类 |
玉石 |
10% |
7.5% |
||
|
水气矿产 |
矿泉水 |
井采 |
2.5元/立方米 |
|
|
|
自流 |
2元/立方米 |
|
|||
|
盐 |
钠盐 |
|
3% |
||