Those liable for this tax are companies or individuals engaged in the exploitation of mineral resources or production of salt.Current rates include:

Crude oil                          RMB8-30/tonne

Natural gas                     RMB2-15/1000 cubic m

Coal                                  RMB0.3-5/tonne

Other non-metal ores    RMB0.5-20tonne or cubic m

Ferrous metal ores          RMB2-30/tonne

Non-ferrous metal ores   RMB0.4-30/tonne

salt                                      RMB10-60/tonne(solid)

                                             RMB2-10/tonne(liquid)