Institutional change of resource tax legislation and its impact on the mining enterprises

Nowadays, the comprehensive reform of the resource tax is under way,and the legislation of the resource tax has been started.According tothe Resource tax law of the People's Republic of China(Draft for comment), the author focuses on the analysis to the adjustment and changes.Meanwhile, the author analyzes the impact on resource tax burden and tax administration of the mining enterprises, and provides suggestions to adapt to the change of the system actively.