China's resource tax law will come into effect on Tuesday, aiming to promote the conservation of natural resources and intensify the protection of the ecological environment.

The new law, based on the provisional regulations on resource tax, introduces unified tax items, clarifies the authorization for determining tax rates, and standardizes tax reduction and exemption policies, said Bu Xiang, a senior official with the State Taxation Administration.

It comprises 164 tax items that cover all discovered minerals and salts, and sets tax rates in categories in an effort to streamline tax declaration.

Under the law, tax authorities and related departments must establish cooperation mechanisms to enhance the management of levying the resource tax, while safeguarding the legitimate rights and interests of taxpayers.

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