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国家税务总局、国土资源部近日印发了《关于落实资源税改革优惠政策若干事项的公告》,对符合条件的充填开采和衰竭期矿山减征资源税,实行备案管理制度。对实际开采年限在15年(含)以上的衰竭期矿山开采的矿产资源,资源税减征30%。对依法在建筑物下、铁路下、水体下通过充填开采方式采出的矿产资源,资源税减征50%。减征资源税的充填开采,
Recently, the State Administration of Taxation and the Ministry of Land and Resources have issued the “Notice on Several Issues Concerning the Implementation of the Preferential Policies for Resource Tax Reform” and implemented the filing management system for eligible tax reduction and resource depletion of mines during the depletion period. Mineral resources, resource tax reduced by 30% for mined-out mines with the actual mining period of 15 years (inclusive) or more. Resources of mineral resources reduced by 50% according to the law in the buildings, railways, water bodies through the filling mining method. Reduction of resources tax filling mining,