Accordingly, the Decision has divided into 7 groups for calculating resource tax, including: Group I calculates resource tax on metal minerals including iron, metallic iron, Magnetite ore, Limonite ore, Deluvium ore, Manganese, platinum, tin, Atimoan, lead, zinc, copper, nickel, ores and other metal minerals.
Group II, non-metallic minerals, including: Construction land, stone, gravel, limestone for cement production, siliceous sandstone, cement production additives, brick production additives, white marble, glass sand, granite, block stone, kaolin, coal dust, peat... Group III, resource group for products from natural forests, including wood group 1, ironwood, cloves, rosewood, mahogany, oak, rosewood...; Wood group 2,3,4,5,6,7,8. Group IV, natural seafood group. Group V, natural water group, Group VI, natural bird's nest group and Group VII, other resource group.
In particular, in Decision No. 45/2023/QD-UBND issued this time, there are many resources with high economic value such as: Antimony ore worth 120 million VND/ton; smoky, transparent, hair quartz worth 960 million VND/ton; amethyst worth 1.2 billion VND/ton; Heu Moc, Sua wood (rotten trac/red huynh dan) worth 4 billion VND/ m3 ; Natural bird's nest worth 73 million VND/kg; CO2 recovered from natural mineral water worth 2.3 million VND/ton...
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