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财政部、国家税务总局联合印发《关于全面推进资源税改革的通知》(财税[2016]53号),全面实施清费立税、从价计征改革,理顺资源税费关系,建立规范公平、调控合理、征管高效的资源税制度。该“通知”要求实施矿产资源税从价计征改革:1)对《资源税税目税率幅度表》(可登陆财政部税
The Ministry of Finance and the State Administration of Taxation jointly issued the Circular on Comprehensively Promoting the Reform of Resource Tax (Cai Shui [2016] No. 53), fully implementing the tax collection and payment of taxes on charges and fees, ad valorem pricing reform, rationalizing the tax and resource relations of resources, and establishing a standardized fair , Regulation and control, collection and management of efficient resource tax system. The “Notice” requires the implementation of mineral resources tax ad valorem reform: 1) “resource tax rate of tax rate table” (available at the Ministry of Finance tax