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财税[2012]6号文件一、在《国家税务总局关于印发〈营业税税目注释〉(试行稿)的通知》(国税发[1993]149号)第八条“转让无形资产”税目注释中增加“转让自然资源使用权”子目。转让自然资源使用权,是指权利人转让勘探、开采、使用自然资源权利的行为。自然资源使用权,是指海域使用权、探矿权、采矿权、取水权和其他自然资源使用权(不含土地使用权)。县级以上地方人民政府或自然资源行政主管部门出让、转让或收回自然资源使用权的行为,不征收营业税。二、在境内转让自然资源使用权,是指所转让的自然资源使用权涉及的自然资源在境内。
Cai Shui [2012] No. 6 Document I. In the “Article 8 of the Circular of the State Administration of Taxation on Printing and Distributing the Notes on the Business Tax Items (Provisional Draft) (Guo Shui Fa [1993] No. 149)” in the Notes of the Tax Item of the “Transfer of Intangible Assets” Increase “transfer of natural resources ” sub-head. The transfer of the right to use natural resources refers to the transfer of rights by the obligee to explore, exploit and use natural resources. The right to use natural resources refers to the right to use sea areas, exploration rights, mining rights, water abstraction rights and other natural resources (excluding land use rights). The local people’s government at or above the county level or the administrative department of natural resources to sell, transfer or recover the right to use natural resources, do not charge sales tax. Second, the transfer of the right to use natural resources in China means that the natural resources involved in the right to use the natural resources transferred are within the territory of China.