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中華人民共和國資源稅暫行條例實施細則 字號 大號 標準 小號

類      別:資源稅
文      號:[1993]財法字第43號
頒發日期:1996-07-06
地   區:全國
行   業:制造業
時效性:有效

國務院各部門、各直屬機構,各省、自治區、直轄市、計劃單列市人民政府,各省、自治區、直轄市、計劃單列市財政廳(局)、稅務局:

    現將《中華人民共和國資源稅暫行條例實施細則》發給你們,望認真貫徹執行。

    附件:

中華人民共和國資源稅暫行條例實施細則

    第一條 根據《中華人民共和國資源稅暫行條例》(以下簡稱條例)第十五條的規定制定本細則。

    第二條 條例所附《資源稅稅目稅額幅度表》中所列部分稅目的征稅范圍限定如下:

    (一)原油,是指開采的天然原油,不包括人造石油。

    (二)天然氣,是指專門開采或與原油同時開采的天然氣,暫不包括煤礦生產的天然氣。

    (三)煤炭,是指原煤,不包括洗煤、選煤及其他煤炭制品。

    (四)其他非金屬礦原礦,是指上列產品和井礦鹽以外的非金屬礦原礦。

    (五)固體鹽,是指海鹽原鹽、湖鹽原鹽和井礦鹽。

    液體鹽,是指鹵水。

    第三條 條例第一條所稱單位,是指國有企業、集體企業、私有企業、股份制企業、其他企業和行政單位、事業單位、軍事單位、社會團體及其他單位。

    條例第一條所稱個人,是指個體經營者及其他個人。

    第四條 資源稅應稅產品的具體適用稅額,按本細則所附的《資源稅稅目稅額明細表》執行。

    未列舉名稱的其它非金屬礦原礦和其他有色金屬礦原礦,由省、自治區、直轄市人民政府決定征收或暫緩征收資源稅,并報財政部和國家稅務總局備案。

    礦產品等級的劃分,按本細則所附《幾個主要品種的礦山資源等級表》執行。

    對于劃分資源等級的應稅產品,其《幾個主要品種的礦山資源等級表》中未列舉名稱的納稅人適用的稅額,由省、自治區、直轄市人民政府根據納稅人的資源狀況,參照《資源稅稅目稅額明細表》和《幾個主要品種的礦山資源等級表》中確定的鄰近礦山的稅額標準,在浮動30%的幅度內核定,并報財政部和國家稅務總局備案。

    第五條 納稅人不能準確提供應稅產品銷售數量或移送使用數量的,以應稅產品的產量或主管稅務機關確定的折算比換算成的數量為課稅數量。

    原油中的稠油、高凝油與稀油劃分不清或不易劃分的,一律按原油的數量課稅。

    第六條 條例第九條所稱資源稅納稅義務發生時間具體規定如下:

    (一)納稅人銷售應稅產品,其納稅義務發生時間是:

    1.納稅人采取分期收款結算方式的,其納稅義務發生時間,為銷售合同規定的收款日期的當天;

    2.納稅人采取預收貨款結算方式的,其納稅義務發生時間,為發出應稅產品的當天;

    3.納稅人采取其他結算方式的,其納稅義務發生時間,為收訖銷售款或者取得索取銷售款憑據的當天。

    (二)納稅人自產自用應稅產品的納稅義務發生時間,為移送使用應稅產品的當天。

    (三)扣繳義務人代扣代繳稅款的納稅義務發生時間,為支付貨款的當天。

    第七條 條例第十一條所稱的扣繳義務人,是指獨立礦山、聯合企業及其他收購未稅礦產品的單位。

    第八條 條例第十一條把收購未稅礦產品的單位規定為資源稅的扣繳義務人,是為了加強資源稅的征管。主要適應稅源小、零散、不定期開采、易漏稅等情況,稅務機關認為不易控管,由扣繳義務人在收購時代扣代繳未稅礦產品為宜的。

    第九條 扣繳義務人代扣代繳的資源稅,應當向收購地主管稅務機關繳納。

    第十條 根據條例第十二條規定,納稅人應納的資源稅應當向應稅產品的開采或生產所在地主管稅務機關繳納。具體實施時,跨省開采資源稅應稅產品的單位,其下屬生產單位與核算單位不在同一省、自治區、直轄市的,對其開采的礦產品,一律在開采地納稅,其應納稅款由獨立核算、自負盈虧的單位,按照開采地的實際銷售量(或者自用量)及適用的單位稅額計算劃撥。

    第十一條 納稅人具體適用的單位稅額,由財政部根據其資源和開采條件等因素的變化情況適當進行定期調整。

    第十二條 本細則由財政部解釋,或者由國家稅務總局解釋。

    第十三條 本細則自條例公布施行之日起實施。一九八四年九月二十八日財政部頒發的《中華人民共和國鹽稅條例(草案)實施細則》同時廢止。

    附表一:資源稅稅目稅額明細表

    附表二:

幾個主要品種的礦山資源等級表

    一、鐵礦石資源等級表

    -------------------------
    |資源等級            企業(或礦區)名稱        |
    |-----------------------|
    |1、入選露天礦(重點礦山)                    |
    |-----------------------|
    |    |1、本鋼南芬露天礦                      |
    |一等|2、首鋼水廠鐵礦                        |
    |    |3、鞍鋼弓長嶺露天礦                    |
    |--|--------------------|
    |    |4、大鋼峨口鐵礦                        |
    |    |5、鞍鋼齊大山鐵礦                      |
    |二等|6、邯邢礦山村鐵礦                      |
    |    |7、包鋼公益明鐵礦                      |
    |--|--------------------|
    |    |8、馬鋼南山鐵礦凹山采場                |
    |    |9、首鋼大石河鐵礦裴莊采區              |
    |    |10、鞍鋼眼前山鐵礦                    |
    |    |11、馬鋼南山鐵礦東山采場              |
    |三等|12、首鋼大石河鐵礦柳河峪采區          |
    |    |13、首鋼大石河鐵礦羊崖山采區          |
    |    |14、首鋼大石河鐵礦大石河采區          |
    |    |15、唐鋼棒磨山鐵礦                    |
    |--|--------------------|
    |    |16、唐鋼石人溝鐵礦                    |
    |    |17、重鋼太和鐵礦                      |
    |    |18、首鋼大石河鐵礦二馬采區            |
    |四等|19、武鋼靈鄉鐵礦                      |
    |    |20、包鋼黑腦包鐵礦                    |
    |    |21、鞍鋼大孤山鐵礦                    |
    |    |22、首鋼大石河鐵礦杏山采區            |
    |    |23、鞍鋼東鞍山鐵礦                    |
    -------------------------
    -------------------------
    |  資源等級          企   業  名  稱           |
    |-----------------------|
    |    |24、唐鋼扁溝鐵礦                      |
    |    |25、武鋼大冶鐵礦                      |
    |    |26、首鋼密云鐵礦                      |
    |    |27、攀礦蘭尖鐵礦                      |
    |五等|28、馬鋼姑山鐵礦                      |
    |    |29、本鋼歪頭山鐵礦                    |
    |    |30、包鋼白云鐵礦主礦區                |
    |    |31、宣鋼近北莊鐵礦                    |
    |--|--------------------|
    |    |32、攀礦朱家包包鐵礦                  |
    |    |33、包鋼白云鐵礦東礦區                |
    |六等|34、海南鐵礦北一礦區                  |
    |    |35、海南鐵礦南礦區                    |
    |-----------------------|
    |2、入爐地下礦(重點礦山)                    |
    |-----------------------|
    |    |1、上海梅山鐵礦                        |
    |二等|2、酒鋼鏡鐵山礦                        |
    |    |3、邯邢玉泉嶺鐵礦                      |
    |--|--------------------|
    |    |4、鞍鋼弓長嶺井下礦                    |
    |三等|5、邯邢馬家腦鐵礦                      |
    |    |6、邯邢符山鐵礦                        |
    |    |7、馬鋼桃沖鐵礦                        |
    |    |8、武鋼程潮鐵礦                        |
    |--|--------------------|
    |    |9、邯邢玉石洼鐵礦                      |
    |四等|10、武鋼大治鐵礦                      |
    -------------------------
    -------------------------
    |  資源等級          企業(或礦區)名稱        |
    |-----------------------|
    |    |11、邯邢西石門鐵礦                    |
    |五等|12、武鋼金山店鐵礦                    |
    |    |13、水鋼觀音山鐵礦                    |
    |    |14、魯中小官莊鐵礦                    |
    |--|--------------------|
    |六等|15、宣鋼龐家保鐵礦                    |
    |-----------------------|
    |3、入爐露天礦(重點礦山)                    |
    |-----------------------|
    |一等|1、海南鐵礦北一礦區                    |
    |二等|2、海南鐵礦楓樹下礦區                  |
    |三等|3、水鋼觀音山鐵礦                      |
    |四等|4、海南鐵礦南礦區                      |
    |-----------------------|
    |4、入爐地下礦(重點礦山)                    |
    |-----------------------|
    |    |1、鞍鋼弓長嶺井下礦                    |
    |二等|2、魯中小官莊礦                        |
    |--|--------------------|
    |三等|3、馬鋼桃沖鐵礦                        |
    |--|--------------------|
    |四等|4、水鋼觀音山鐵礦                      |
    |-----------------------|
    |5、入選露天礦(非重點礦山)                  |
    |-----------------------|
    |    |1、江西七寶山鐵礦                      |
    |    |2、河南東冶鐵礦教場礦區                |
    |二等|3、福建潘洛鐵礦洛陽采區                |
    |    |4、山東涑鋼蕎麥地東礦區                |
    |    |5、遼寧凌鋼保國鐵礦                    |
    |--|--------------------|
    |    |6、廣西屯秋鐵礦龍骨嶺礦                |
    |四等|7、浙江閑林埠鉬鐵礦                    |
    -------------------------
    -------------------------
    |  資源等級          企業(或礦區)名稱        |
    |-----------------------|
    |    |10、安徽釧山鐵礦                      |
    |    |11、江西鐵坑鐵礦                      |
    |    |12、遼寧北臺鐵礦                      |
    |五等|13、湖北鄂鋼鐵礦                      |
    |    |14、山東韓旺鐵礦                      |
    |    |15、江西烏石山鐵礦                    |
    |    |16、山西臨鋼尖兵村礦區                |
    |--|--------------------|
    |    |17、河北承鋼黑山鐵礦                  |
    |    |18、安徽馬鞍山礦                      |
    |    |19、云南昆鋼上廠鐵礦                  |
    |    |20、安徽黃梅山鐵礦廠                  |
    |六等|21、江西新鋼良山礦                    |
    |    |22、云南昆鋼羅茨鐵礦                  |
    |    |23、湖南湘東鐵礦                      |
    |    |24、吉林板石溝鐵礦                    |
    |    |25、云南昆鋼八街鐵礦                  |
    |    |26、新疆雅滿蘇鐵礦                    |
    |-----------------------|
    |6、入選露天礦(重點礦山)                    |
    |-----------------------|
    |    |1、江西烏石山鐵礦株嶺坳礦區            |
    |三等|2、山西二峰山鐵礦北山角礦區            |
    |    |3、黑龍江大西林礦區                    |
    |--|--------------------|
    |    |4、吉林大栗子鐵礦                      |
    |    |5、河南東冶鐵礦龍池溝礦區              |
    |    |6、江西烏石山鐵礦烏石山礦區            |
    |    |7、山西長鋼后慢水溝嶺礦                |
    |四等|8、河北綦村鐵礦                        |
    |    |9、云南昆鋼八街鐵紅坡礦區              |
    |    |10、四川瀘沽鐵礦大頂山礦區            |
    |    |11、山東金嶺鐵礦召口區                |
    |    |12、山西長鋼蘆溝礦區                  |
    -------------------------
    [3
    -------------------------
    |  資源等級          企業(或礦區)名稱        |
    |-----------------------|
    |  6、入選地下礦(非重點礦山)                |
    |-----------------------|
    |    |13、山西長鋼北洛峽礦區                |
    |    |14、河北承鋼大廟鐵礦                  |
    |    |15、吉林通鋼板石溝鐵礦                |
    |    |16、山東萊鋼萊蕪鐵礦                  |
    |    |17、河南安鋼李珍鐵礦                  |
    |    |18、河南安鋼楊家莊鐵礦                |
    |    |19、吉林大栗子鐵礦小栗子礦區          |
    |五等|20、山西長鋼水溝礦區                  |
    |    |21、山東金嶺鐵礦山區                  |
    |    |22、山西臨鋼尖兵村礦區                |
    |    |23、陜西略鋼柳樹坪礦區                |
    |    |24、江西良山鐵礦太平礦區              |
    |    |25、陜西略鋼閣老嶺鐵礦                |
    |    |26、陜西楊家壩鐵礦                    |
    |    |27、吉林通鋼七道溝鐵礦                |
    |--|--------------------|
    |    |28、浙江漓渚鐵礦                      |
    |    |29、江蘇利國鐵礦                      |
    |    |30、江蘇治山鐵礦                      |
    |    |31、江蘇韋崗鐵礦                      |
    |六等|32、江西良山鐵礦良山礦區              |
    |    |33、湖南田湖鐵礦                      |
    |    |34、云南昆鋼東、西礦區                |
    |    |35、湖南湘東鐵礦                      |
    |    |36、山西臨鋼塔兒山礦                  |
    |    |37、云南昆鋼王家灘礦                  |
    -------------------------
    -------------------------
    |  資源等級          企業(或礦區)名稱        |
    |-----------------------|
    |7、入爐露天礦(非重點礦山)                  |
    |-----------------------|
    |二等|1、廣東大寶山鐵礦                      |
    |--|--------------------|
    |    |2、四川滬沽鐵礦                        |
    |三等|3、福建潘洛鐵礦潘田采區                |
    |    |4、江西七寶山礦區                      |
    |--|--------------------|
    |    |5、云南昆鋼八街鐵礦                    |
    |四等|6、山東黑旺鐵礦                        |
    |-----------------------|
    |8、入爐地下礦(非重點礦山)                  |
    |-----------------------|
    |    |1、四川滬沽鐵礦                        |
    |    |2、云南昆鋼東、西區                    |
    |三等|3、吉林通鋼大栗子鐵礦                  |
    |    |4、云南八街鐵礦紅坡工區                |
    |--|--------------------|
    |四等|5、江西萍鋼上珠嶺鐵礦                  |
    -------------------------
                    二、銅礦石資源等級表
    -------------------------
    |  資源等級          企業(或礦區)名稱        |
    |-----------------------|
    |    |1、浙江建德銅礦                        |
    |    |2、內蒙古霍各氣銅礦                    |
    |一等|3、江西富家塢銅礦                      |
    |    |4、云南個舊市前進礦                    |
    |    |5、江西大茅山銅礦                      |
    -------------------------
    -------------------------
    |  資源等級          企業(或礦區)名稱        |
    |-----------------------|
    |    |1、湖北雞籠山銅礦                      |
    |    |2、山西四家彎金銅礦                    |
    |    |3、新疆布龍口銅礦                      |
    |    |4、廣東玉水銅礦                        |
    |二等|5、青海祈連山銅礦                      |
    |    |6、安徽瑯琊山銅礦                      |
    |    |7、黑龍江松江銅礦                      |
    |    |8、甘肅白銀折腰山銅礦                  |
    |    |9、江西江銅武山銅礦                    |
    |--|--------------------|
    |    |1、廣西德保銅礦                        |
    |    |2、山東福山銅礦                        |
    |    |3、內蒙古林西縣有色公司                |
    |    |4、湖南麻陽銅礦                        |
    |    |5、浙江平水銅礦                        |
    |    |6、安徽月山銅礦                        |
    |三等|7、河南大河銅礦                        |
    |    |8、湖北大冶銅錄山銅礦                  |
    |    |9、內蒙古白乃廟銅礦                    |
    |    |10、江西江銅永平銅礦                  |
    |    |11、安徽銅陵安慶銅礦                  |
    |    |12、云南易門獅子山銅礦                |
    |    |13、安徽銅陵鳳凰山銅礦                |
    |    |14、吉林通化銅鎳礦                    |
    |    |15、黑龍江多寶山銅礦                  |
    |    |16、河北淶源銅礦                      |
    |    |17、廣東碌銅業公司                    |
    -------------------------
    -------------------------
    |  資源等級          企業(或礦區)名稱        |
    |-----------------------|
    |    |1、湖南七寶山銅礦                      |
    |    |2、湖南雷坪有色礦                      |
    |    |3、浙江諸暨銅礦                        |
    |    |4、四川昭覺銅礦                        |
    |    |5、遼寧萬寶銅礦                        |
    |    |6、江西九江銅硫礦                      |
    |    |7、內蒙古蓮花山銅礦                    |
    |    |8、陜西八一銅礦                        |
    |    |9、四川會理大銅礦                      |
    |    |10、四川拉拉銅礦                      |
    |    |11、江西戈陽銅礦                      |
    |四等|12、廣東大麥山銅礦                    |
    |    |13、湖南車江銅礦                      |
    |    |14、江西江銅德興銅礦                  |
    |    |15、山西中條山銅礦峪銅礦              |
    |    |16、安徽銅陵獅子山銅礦                |
    |    |17、云南東川湯丹銅礦                  |
    |    |18、云南牟定銅礦                      |
    |    |19、山西中條山胡家峪礦                |
    |    |20、湖北大冶豐山銅礦                  |
    |    |21、江西江銅東鄉銅礦                  |
    |    |22、云南東川落雪銅礦                  |
    |    |23、云南大姚銅礦                      |
    |    |24、山西中條山蓖子溝銅礦              |
    -------------------------
    -------------------------
    |  資源等級          企業(或礦區)名稱        |
    |-----------------------|
    |    |1、遼寧紅透山銅礦                      |
    |    |2、云南東川因民銅礦                    |
    |    |3、云南東川濫泥坪銅礦                  |
    |    |4、湖北大冶銅山口銅礦                  |
    |    |5、安徽銅陵銅官山銅礦                  |
    |    |6、安徽銅陵銅山銅礦                    |
    |    |7、云南易門三家廠銅礦                  |
    |    |8、湖北紅衛銅鐵礦                      |
    |    |9、江蘇谷里銅礦                        |
    |    |10、湖北芳畈銅礦                      |
    |五等|11、甘肅肅南銅礦                      |
    |    |12、內蒙古布敦花銅礦                  |
    |    |13、湖北歐陽山銅礦                    |
    |    |14、云南麗江銅礦                      |
    |    |15、甘肅白山堂銅礦                    |
    |    |16、甘肅公婆泉銅礦                    |
    |    |17、福建浦城銅礦                      |
    |    |18、甘肅康縣陽壩銅礦                  |
    |    |19、甘肅輝銅山銅礦                    |
    |    |20、湖北石頭嘴銅鐵礦                  |
    |    |21、河北壽王墳銅礦                    |
    |    |22、云南易門鳳山銅礦                  |
    |    |23、云南易門七步朗銅礦                |
    -------------------------
    三、鉛鋅礦石資源等級表
    ------------------------
    |資源等級|    企業(或礦區)名稱            |
    |----|-----------------|
    |        |1.江蘇南京鉛鋅銀礦              |
    |        |2.云南麒麟銅鋅礦冶公司          |
    |        |3.廣西拉么鋅礦                  |
    |        |4.四川會理鉛鋅礦                |
    |        |5.內蒙古白音諾爾鉛鋅礦          |
    |  一等  |6.陜西桐木溝鋅礦                |
    |        |7.廣西島坪鉛鋅礦                |
    |        |8.云南會澤鉛鋅礦                |
    |        |9.廣東凡口鉛鋅礦                |
    |        |10.云南瀾滄鉛礦                |
    |        |11.四川會東鉛鋅礦              |
    |----|-----------------|
    |        |1.湖南黃沙坪鉛鋅礦              |
    |        |2.青海錫鐵山礦務局              |
    |        |3.甘肅洛壩鉛鋅礦                |
    |        |4.甘肅鄧家山鉛鋅礦              |
    |        |5.陜西祚水銀鉛礦                |
    |        |6.廣西武宜錳鋅礦                |
    |        |7.云南蘭坪鉛鋅礦                |
    |  二等  |8.甘肅畢家山鉛鋅礦              |
    |        |9.湖南橋口鉛鋅礦                |
    |        |10.貴州普安鉛礦                |
    |        |11.浙江龍泉鉛鋅礦              |
    |        |12.湖南衡東鉛鋅礦              |
    |        |13.浙江黃巖鉛鋅礦              |
    |        |14.廣西大新鉛鋅礦              |
    |        |15.云南個舊新建礦              |
    |----|-----------------|
    |        |1.廣東大尖山鉛鋅礦              |
    |  三等  |2.甘肅白銀公司                  |
    |        |3.廣東樂昌鉛鋅礦                |
    |        |4.浙江安下鉛鋅礦                |
    ------------------------
    ------------------------
    |資源等級|    企業(或礦區)名稱            |
    |----|-----------------|
    |        |5.甘肅青羊峽鉛鋅礦              |
    |        |6.甘肅尖崖溝鉛鋅礦              |
    |        |7.湖南冷水江鉛鋅礦              |
    |        |8.福建連城鉛鋅礦                |
    |        |9.廣西佛子沖鉛鋅礦              |
    |  三等  |10.浙江諸暨鉛鋅礦              |
    |        |11.吉林渾江鉛鋅礦              |
    |        |12.湖南泡金山鉛鋅礦            |
    |        |13.廣西陽朔鉛鋅礦              |
    |        |14.江蘇潭山硫鐵礦              |
    |        |15.陜西商州市鉛鋅礦            |
    |        |16.湖南清水塘鉛鋅礦            |
    |        |17.甘肅花牛山鉛鋅礦            |
    |        |18.山東香夼鉛鋅礦              |
    |        |19.安徽黃山嶺鉛鋅礦            |
    |        |20.陜西銀母寺鉛鋅礦            |
    |        |21.內蒙古孟恩銀鉛礦            |
    |----|-----------------|
    |        |1.浙江天臺銀鉛鋅礦              |
    |        |2.浙江龍珠山鉛鋅礦              |
    |        |3.廣西浦北鉛鋅礦                |
    |        |4.廣西陸川鉛鋅礦                |
    |        |5.福建大田硫鐵礦                |
    |        |6.廣西都川鉛鋅礦                |
    |        |7.湖南邵東鉛鋅礦                |
    |  四等  |8.湖南鳳凰鉛鋅礦                |
    |        |9.廣西靈川鉛鋅礦                |
    |        |10.云南普雄鉛鋅礦              |
    |        |11.云南大鉛礦                  |
    |        |12.福建政和鉛鋅礦              |
    |        |13.云南勐糯鉛礦                |
    |        |14.湖南高橋鉛鋅礦              |
    |        |15.湖南衡山鉛礦                |
    |        |16.湖南江永鉛鋅礦              |
    ------------------------
    ------------------------
    |資源等級|    企業(或礦區)名稱            |
    |----|-----------------|
    |        |17.四川烏依鉛礦                |
    |        |18.江西七寶山鉛鋅礦            |
    |        |19.湖南茶山鉛鋅礦              |
    |        |20.黑龍江翠巒鉛鋅礦(伊春)    |
    |        |21.云南昭通地區鉛鋅礦          |
    |  四等  |22.浙江青田鉛鋅礦              |
    |        |23.四川榮經鉛鋅礦              |
    |        |24.云南金沙鉛鋅礦              |
    |        |25.湖南銅山嶺有色礦            |
    |        |26.江西焦里銀鉛礦              |
    |        |27.廣西龍勝鉛鋅礦              |
    |        |28.湖南寶山鉛鋅銀礦            |
    |        |29.黑龍江西林鉛鋅礦            |
    |----|-----------------|
    |        |1.湖南潘家沖鉛鋅礦              |
    |        |2.遼寧青城子鉛礦                |
    |        |3.吉林天寶山礦務局              |
    |        |4.江西銀山鉛鋅礦                |
    |        |5.湖南柿竹園有色金屬礦          |
    |        |6.遼寧八家子鉛鋅礦              |
    |        |7.湖南桃林鉛鋅礦                |
    |  五等  |8.廣西泗頂鉛鋅礦                |
    |        |9.江蘇吳縣銅礦                  |
    |        |10.云南石屏鉛礦                |
    |        |11.廣西淥井鉛鋅礦              |
    |        |12.甘肅小河峪鉛鋅礦            |
    |        |13.廣西六良鉛鋅礦              |
    |        |14.云南北衙鉛礦                |
    |        |15.廣西永福鉛礦                |
    ------------------------
    四、鎢礦石資源等級表
    ------------------------
    |資源等級|    企業名稱                      |
    |----|-----------------|
    |        |1.江西于都縣鎢礦                |
    |  三等  |2.福建清流鎢礦                  |
    |        |3.江西大余縣鎢礦                |
    |        |4.江西贛縣鎢礦                  |
    |----|-----------------|
    |        |1.湖南新田嶺有色礦              |
    |        |2.江西茅坪鎢礦                  |
    |        |3.內蒙古東烏旗鎢礦              |
    |        |4.江西陶夕坑鎢礦                |
    |        |5.廣東云浮鎢礦                  |
    |        |6.江西興國縣鎢礦                |
    |        |7.江西寧都鎢礦                  |
    |        |8.福建寧化鎢礦                  |
    |  四等  |9.江西龍南縣鎢礦                |
    |        |10.江西南康縣鎢礦              |
    |        |11.湖南桂東青洞鎢礦            |
    |        |12.江西徐山鎢礦                |
    |        |13.湖南臨武東山鎢礦            |
    |        |14.內蒙古太八寺鎢礦            |
    |        |15.江西上猶縣鎢礦              |
    |        |16.廣東鋸板坑鎢礦              |
    |        |17.廣東棉土窩鎢礦              |
    |        |18.江西巋美山鎢礦              |
    |        |19.江西下垅鎢礦                |
    |        |20.江西蕩坪鎢礦                |
    |----|-----------------|
    |        |1.湖南川口鎢礦                  |
    |        |2.廣東南山鎢礦                  |
    |        |3.廣西長營嶺鎢礦                |
    |  五等  |4.廣東蓮花山鎢礦                |
    |        |5.江西畫眉坳鎢礦                |
    |        |6.江西小龍鎢礦                  |
    |        |7.江西西華山鎢礦                |
    |        |8.江西盤古山鎢礦                |
    ------------------------
    ------------------------
    |資源等級|    企業名稱                      |
    |----|-----------------|
    |        |9.江西鐵山垅鎢礦                |
    |        |10.江西滸坑鎢礦                |
    |        |11.湖南湘東鎢礦                |
    |        |12.江西漂塘鎢礦                |
    |        |13.江西大吉山鎢礦              |
    |        |14.廣東紅嶺鎢礦                |
    |        |15.湖南汝城鎢礦                |
    |        |16.廣東龍脛鎢礦                |
    |        |17.湖南瑤崗仙鎢礦              |
    |        |18.江西全南縣鎢礦              |
    |        |19.湖南汝城大圍山鎢礦          |
    |        |20.浙江昌化鎢鈹礦              |
    |        |21.福建華安鎢礦                |
    ------------------------
    五、錫礦石資源等級表
    ------------------------
    |資源等級|    企業(或礦區)名稱            |
    |----|-----------------|
    |        |1.云南革新礦                    |
    |  一等  |2.云南大理云龍錫礦              |
    |----|-----------------|
    |        |1.廣西新洲錫礦(鋅)            |
    |  二等  |2.廣西大廠銅坑錫礦              |
    |        |3.四川會理岔河錫礦              |
    |----|-----------------|
    |  三等  |1.云南云錫竹林錫礦              |
    |        |2.廣西五一錫礦                  |
    |----|-----------------|
    |        |1.云南都龍錫礦                  |
    |        |2.云南西盟縣西盟錫礦            |
    |  四等  |3.云南個舊市促進礦              |
    |        |4.云南梁河縣梁河錫礦            |
    |        |5.云南云錫古山砂錫礦            |
    ------------------------
    ------------------------
    |資源等級|    企業(或礦區)名稱            |
    |----|-----------------|
    |        |1.廣西平桂礦務局                |
    |        |2.廣東厚婆坳錫礦                |
    |        |3.云南云錫馬拉格錫礦            |
    |        |4.湖南香花嶺錫礦                |
    |        |5.云南云錫新冠砂錫礦            |
    |  五等  |6.云南云錫老廠砂錫礦            |
    |        |7.云南云錫老廠錫礦              |
    |        |8.云南云錫黃茅山錫礦            |
    |        |9.云南云錫松樹腳錫礦            |
    |        |10.廣西大廠長坡錫礦            |
    |        |11.廣西栗木錫礦                |
    |        |12.廣東紫金縣鐵嶂錫礦          |
    |        |13.廣東云浮縣金子窩錫礦        |
    ------------------------
    六、鎳礦石資源等級表
    ------------------------
    |資源等級|    企業(或礦區)名稱            |
    |----|-----------------|
    |        |1.甘肅金川公司二礦區            |
    |  二等  |2.甘肅金川公司龍首礦            |
    |----|-----------------|
    |  四等  |3.吉林磐石鎳礦                  |
    |----|-----------------|
    |  五等  |4.青?;∮猩?nbsp;             |
    ------------------------
    七、銻礦石資源等級表
    ------------------------
    |資源等級|    企業(或礦區)名稱            |
    |----|-----------------|
    |        |1.湖南安化渣滓溪銻礦            |
    |  一等  |2.湖南桃江板溪銻礦              |
    |----|-----------------|
    |  二等  |1.云南木利銻礦                  |
    |        |2.貴州獨山銻礦                  |
    ------------------------
    ------------------------
    |資源等級|    企業(或礦區)名稱            |
    |----|-----------------|
    |        |1.廣西馬蒿銻礦                  |
    |        |2.廣西茶山銻礦                  |
    |  三等  |3.貴州晴隆銻礦                  |
    |        |4.廣西馬雄銻礦                  |
    |        |5.湖南曾家溪銻礦                |
    |        |6.廣西五圩銻礦                  |
    |----|-----------------|
    |        |1.廣東慶云銻礦                  |
    |  四等  |2.廣西坡巖銻礦                  |
    |----|-----------------|
    |        |1.江西德安銻礦                  |
    |        |2.湖北通山銻礦                  |
    |  五等  |3.湖北崇陽銻礦                  |
    |        |4.湖南東安銻礦                  |
    |        |5.湖南錫礦山礦務局              |
    ------------------------
    八、鋁土礦石資源等級表
    ------------------------
    |資源等級|    企業(或礦區)名稱            |
    |----|-----------------|
    |        |1.山東鋁廠灃水礦                |
    |        |2.山東鋁廠陽泉礦                |
    |        |3.貴州鋁廠二礦(長沖河)        |
    |  三等  |4.河南鄭州鋁廠小關礦            |
    |        |5.河南鄭州鋁廠洛陽礦            |
    |        |6.貴州鋁廠一礦(五龍寺)        |
    |        |7.山西鋁廠孝義礦                |
    ------------------------
    九、鉬礦石資源等級表
    ------------------------
    |資源等級|    企業(或礦區)名稱            |
    |----|-----------------|
    |        |1.遼寧新華鉬礦                  |
    |  三等  |2.陜西金堆城鉬業公司            |
    |        |3.浙江閑林埠鉬鐵礦              |
    |----|-----------------|
    |        |1.浙江青田鉬礦                  |
    |  四等  |2.吉林市鉬礦                    |
    |----|-----------------|
    |        |1.安徽黃山市鉬礦                |
    |        |2.福建福安鉬礦                  |
    |  五等  |3.江蘇句容鉬銅礦                |
    |        |4.遼寧楊家杖子礦務局            |
    ------------------------
    十、黃金礦石資源等級表
    砂金資源等級表
    ------------------------
    |資源等級|    礦山名稱                      |
    |----|-----------------|
    |  一等  |  1.琿春                        |
    |----|-----------------|
    |        |  2.偏嶺                        |
    |        |  3.安康                        |
    |  二等  |  4.辛安河                      |
    |        |  5.巾湯河                      |
    |----|-----------------|
    |        |  6.阿爾賓河                    |
    |        |  7.鄧家                        |
    |        |  8.小魚河                      |
    |        |  9.輝發河                      |
    |        |  10.青川                      |
    |        |  11.淅川                      |
    |  三等  |  12.富萬里                    |
    |        |  13.漢陰                      |
    |        |  14.四道溝                    |
    ------------------------
    ------------------------
    |資源等級|    礦山名稱                      |
    |----|-----------------|
    |        |  15.姚渡                      |
    |        |  16.富克山                    |
    |  四等  |  17.余慶上溝                  |
    |        |  18.白水                      |
    |        |  19.三分處                    |
    |----|-----------------|
    |  五等  |  20.古里                      |
    ------------------------
    十一、巖金資源等級表
    ------------------------
    |資源等級|    礦山                        |
    |----|-----------------|
    |        |  1.新城山東                    |
    |  一等  |  2.河西                        |
    |----|-----------------|
    |        |  3.金翅嶺                      |
    |  二等  |  4.墨江                        |
    |        |  5.遂昌                        |
    |----|-----------------|
    |        |  6.文峪                        |
    |        |  7.金廠峪                      |
    |        |  8.安底                        |
    |        |  9.舊店                        |
    |        |  10.河東                      |
    |  三等  |  11.羅山                      |
    |        |  12.平度市                    |
    |        |  13.牟平                      |
    |        |  14.峪耳崖                    |
    |        |  15.張全莊                    |
    |        |  16.海溝                      |
    |        |  17.桐溝                      |
    |        |  18.焦家                      |
    |        |  19.崤山                      |
    |        |  20.望兒山                    |
    ------------------------
    ------------------------
    |資源等級|    礦山名稱                      |
    |----|-----------------|
    |        |  21.金城                      |
    |        |  22.張家口                    |
    |        |  23.紹興                      |
    |        |  24.七寶山                    |
    |        |  25.華尖                      |
    |  四等  |  26.東闖                      |
    |        |  27.潼關                      |
    |        |  28.樊岔                      |
    |        |  29.秦嶺                      |
    |        |  30.靈湖                      |
    |        |  31.嶺南                      |
    |----|-----------------|
    |        |  32.廈甸                      |
    |  五等  |  33.蠶莊                      |
    |        |  34.金廠溝梁                  |
    |----|-----------------|
    |        |  35.東平                      |
    |  六等  |  36.五龍                      |
    |        |  37.赤衛溝                    |
    |        |  38.康山                      |
    |----|-----------------|
    |        |  39.金廠溝                    |
    |  七等  |  40.大線溝                    |
    ------------------------
    十二、石棉礦資源等級表
    ------------------------
    |資源等級|    企業(或礦區)名稱            |
    |----|-----------------|
    |  一等  |  1.祁連石棉礦                  |
    |----|-----------------|
    |        |  2.阿克塞石棉礦區              |
    |  二等  |  3.安南壩石棉礦區              |
    |        |  4.金州石棉礦                  |
    ------------------------
    ------------------------
    |資源等級|    企業(或礦區)名稱            |
    |----|-----------------|
    |        |  5.茫崖石棉礦                  |
    |  三等  |  6.巴州石棉礦                  |
    |        |  7.若羌石棉礦                  |
    |----|-----------------|
    |        |  8.朝陽新生石棉礦              |
    |  四等  |  9.朝陽縣石棉礦                |
    |        |  10.淶源石棉礦                |
    |----|-----------------|
    |        |  11.四川石棉礦                |
    |  六等  |  12.新康石棉礦                |
    |        |  13.陜南石棉礦                |
    ------------------------

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