“ The State Council may, according to the needs of national economic and social development, provide exemption or reduction of resource tax under the circumstances conducive to promoting economical and intensive use of resources or protecting environment, among others, and file such tax exemptions or reductions with the Standing Committee of the National People's Congress for the record. ”

“ If the taxpayer fails to do so or fails to accurately provide the amounts or volumes of taxable products sold under different taxable items, the higher tax rate shall be applied.
Article 5
Where a taxpayer exploits or produces taxable products for the taxpayer's own use, the taxpayer shall pay resource tax in accordance with the provisions of this Law. However, if the taxpayer exploits or produces taxable products for the taxpayer's own continuous production of taxable products, the taxpayer is not required to pay resource tax. ”

“ For the purposes of this Law, the meanings of the following terms are:
(1) "Low-abundance oil and gas fields" include onshore low-abundance oil fields, onshore low-abundance gas fields, offshore low-abundance oil fields, and offshore low-abundance gas fields. "Onshore low-abundance oil field" means an oil field of which the abundance of crude oil reserves per square kilometer is less than 250,000 cubic meters; "onshore low-abundance gas field" means a gas field of which the abundance of natural gas reserves per square kilometer is less than 250 million cubic meters ”