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各省、自治区、直辖市财政厅(局)、税务局,各计划单列市财政局、税务局: 根据国务院的决定,现就调整金属矿、非金属矿采选产品增值税税率问题通知如下: 一、金属矿采选产品、非金属矿采选产品增值税税率由17％调整为13％。 二、金属矿采选产品,包括黑色和有色金属矿采选产品。 (一)黑色金属矿采选产品,是指人工开采的供提取铁、锰、铬金属的原矿和经过选矿工序生产的矿砂、矿粉。 将原矿或选矿后的矿砂、矿粉经煅烧或焙烧生产的人造富矿(包括烧结矿、球团矿),也属“黑色金属矿采选产品”的征收范围。 (二)有色金属矿采选产品,是指人工采选的供提取铁、锰、铬金属以外的其他金属矿的天然矿石、矿砂、矿粉,
According to the decision of the State Council, the Ministry of Finance (Bureau) of the provinces, autonomous regions and municipalities directly under the Central Government, the Inland Revenue Department, the Finance Bureau and the Inland Revenue Department of the cities specifically designated in the separate plans are hereby notified as follows: 1. On the adjustment of the value- Metal ore mining products, non-metallic mineral products selected value-added tax adjusted from 17% to 13%. Second, mining and dressing of metal products, including black and non-ferrous metal mining products. (A) Ferrous Metal Ore Products, refers to the artificial extraction for the extraction of iron, manganese, chromium metal ore and ore dressing process through the production of ore, mineral powder. The man-made rich ore (including sinter and pellet) produced by roasting or roasting ore or ore after ore dressing is also a part of the collection range of “ferrous ore mining and dressing products”. (2) The non-ferrous metal ore products are natural ore, ore ore, ore powder, ore powder and other mineral products that are artificially collected for the purpose of extracting metalloids other than iron, manganese and chromium metal,