1. Taxpayers who mine taxable products including raw ore and concentrate shall provide two copies of the Resource Tax Return.

2. Taxpayers operating Chinese-foreign cooperative oil (gas) fields and self-operated offshore oil (gas) fields of the China National Offshore Oil Corporation shall provide two copies of the Resource Tax Return for Chinese-Foreign Cooperative Oil (Gas) Fields and Self-Operated Offshore Oil (Gas) Fields.

3. Taxpayers of the water resource tax shall submit the following:

A. Two of Tax Return A of the Water Resource Tax by taxpayers except for those in urban public water supply, agriculture and special water use categories

B. Two of Tax Return B of the Water Resource Tax by taxpayers in urban public water supply, agriculture and special water use categories

C.  Two of the Tax Return Appendix of the Water Resource Tax, in addition to the aforesaid item A or B, when the project enjoys the water resource tax reduction and exemption with a reduction and exemption code

Processing agencies

Competent tax authorities