Laws of the People's Republic of China

Circular of the Ministry of Finance and the State Administration of Taxation on Adjusting the Standard of the Taxable Amount of Coal Resource Tax of Liaoning Province

Cai Shui [2006] No.138

The public finance department and the local taxation bureau of Liaoning Province:

It is decided upon deliberation that the standard of the taxable amount of coal resource tax of your province will be uniformly increased to as 2.8 yuan per ton as of September 1, 2006.

Please abide hereby.

Ministry of Finance

State Administration of Taxation

September 8, 2006