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中国的资源税开征于1984年。1984年9月28日,财政部发布的《资源税若干问题的规定》指出,从1984年10月1日起,对原油、天然气、煤炭等先行开征资源税,对金属矿产品和其他非金属矿产品暂缓征收。1984年资源税主要是为了调节资源开采中的级差收入、促进资源合理开发利用而对资源产品开征的税种。《资源税若干问题的规定》是以实际销售收入为计税依据,按照矿山企业的利润率实行超
China’s resource tax was levied in 1984. On September 28, 1984, the “Provisions on Certain Issues of Resource Tax” promulgated by the Ministry of Finance pointed out that since October 1, 1984, a resource tax has been levied on crude oil, natural gas, coal and other metals and on metal minerals and other non-metals Mineral products temporarily levied. Resource tax in 1984 is mainly to regulate the differential income in resource exploitation, and promote the rational development and utilization of resources and resource products levied taxes. “Resource tax provisions of a number of issues” is based on the actual sales revenue tax basis, in accordance with the profit margin of mining companies super