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2015年7月8日,国家税务总局对外发布《煤炭资源税征收管理办法(试行)》公告,明确了煤炭计税价格的确定方法、运费扣减范围、洗选煤折算率、混合销售与混合洗选的计税方法等内容。从主要内容来看,《办法》首先明确煤炭计税价格的合理确定方法。《办法》第九条就销售价格明显偏低及视同销售不能合理确定计税价格的情形,规定主管税务机关应按纳税人最近时期同类原煤或洗选煤的平均销售价格、其他纳税人最
On July 8, 2015, the State Administration of Taxation released the announcement on Measures for the Administration of the Collection of Coal Resource Tax (Trial Implementation), which set out the methods for determining the taxable prices of coal, the scope of freight deductions, the conversion rate of coal washing, the sales and blending of blended products Washing method of tax calculation and so on. From the main point of view, “measures” first clear a reasonable method of determining the price of coal tax. Article 9 of the Measures stipulates that if the sales price is obviously low and deemed as sales tax can not be reasonably determined, the competent tax authorities shall, according to the average selling price of similar raw coal or coal washing coal in the latest period of taxpayers,