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最近,冶金工业部、国家物价局联合发出[1992]冶经字第476号《关于进一步理顺铁矿石价格的通知》,通知决定自一九九二年八月一日起适当调整铁矿石统一出厂价格,铁精矿(含铁品位62％)由每吨115元调整为135元。根据财政部(91)财税字第022号《财政部关于征收铁矿石资源税的通知》第九条的规定,自一九九二年八月一日起恢复按规定税额标准征收铁矿石资源税(规定税源见财政部(91)财税字第022号所附税额标准表及国家税务局批复各省的规定税额标准)。
Recently, the Ministry of Metallurgical Industry and the State Administration of Commodity Prices jointly issued [1992] No. 446 Document No. 476 of the SZBZ Circular on Further Adjusting the Iron Ore Price Notice informing that the iron ore mine should be properly adjusted from August 1, 1992 Stone uniform ex-factory price, iron concentrate (iron grade 62%) adjusted from 115 yuan per ton to 135 yuan. According to Article 9 of the Ministry of Finance (91) Cai Shui Zi No. 022, “Notice of the Ministry of Finance on Levying Iron Ore Resource Tax”, since August 1, 1992, iron ore recovery will be levied according to the prescribed tax standard Resource tax (see the Ministry of Finance (91) Tax Code No. 022 attached to the tax standard table and the State Administration of Taxation approved the provisions of the provincial tax standards).