Qinghai Province reduced its mineral resource compensation tax on coal to zero, stopped collecting a coal price adjustment fee, and started to use a 6% price-determined resource tax on coal, effective 1 December 2014.
The MOF and the State Administration have agreed for Jiangxi Province to use a 2% price-determined resource tax on coal.
According to a recent document of Shandong’s provincial government, Shandong’s resource tax on coal is 4%, effective between 1 December 2014 and 30 November 2019.