Resource tax (RT) reform has been implemented across China since 1 July 2016. The reform alters the RT from a volume based to a price based tax and establishes a more fair and efficient RT administrative system. Circular Cai Shui  No. 53 issued by MOF and SAT sets out the basic principles, main objectives and details of the reform (see KPMG China Tax Weekly Update (Issue 18, May 2016) for details).
Further to this, on 30 March 2018, the SAT issued Announcement  No. 13 (“Announcement 13”) setting out the administrative rules for levying RT.
Announcement 13 will take effect from 1 July 2018 and clarifies the scope of deemed sales, principles for withholding RT, methods for determining the taxable price, tax filing, information sharing and risk management. The main contents of Announcement 13 include:
Prior to that, MOF and SAT also issued Cai Shui  No. 26 on 29 March 2018. This clarifies that, from 1 April 2018 to 31 March 2021, shale gas which is subject to RT at 6% shall be eligible for a 30% reduction on RT.
With regard to the more information of the RT reform, you may read the following KPMG publications: