中华人民共和国资源税暂行条例
Interim Regulations of the People's Republic of China on Resources Tax

（1993年12月25日中华人民共和国国务院令第139号发布 根据2011年9月30日《国务院关于修改〈中华人民共和国资源税暂行条例〉的决定》修订）

（Promulgated by Decree No.139 of the State Council of the People's Republic of China on December 25, 1993, and revised in accordance with the Decision of the State Council on Amending the Interim Regulations of the People's Republic of China on Resources Tax on September 30, 2011）