亚博APP

中華人民共和國資源稅法

發布時間: 2020-09-02 18:42 信息來源: 中央人民政府門戶網 責任編輯: 新華社 點擊量: 1

xinhuashebeijing8yue26ridian

中華人民共和國資源稅法

(2019nian8yue26ridishisanjiequanguorenmindaibiaodahuichangwuweiyuanhuidishiercihuiyitongguo)

diyitiao zaizhonghuarenmingongheguolingyuhezhonghuarenmingongheguoguanxiadeqitahaiyukaifayingshuiziyuandedanweihegeren,weiziyuanshuidenashuiren,yingdangyizhaobenfaguidingjiaonaziyuanshui。

yingshuiziyuandejutifanwei,youbenfasuofu《ziyuanshuishuimushuilvbiao》(yixiacheng《shuimushuilvbiao》)queding。

diertiao ziyuanshuideshuimu、shuilv,yizhao《shuimushuilvbiao》zhixing。

《shuimushuilvbiao》zhongguidingshixingfudushuilvde,qijutishiyongshuilvyousheng、zizhiqu、zhixiashirenminzhengfutongchoukaolvgaiyingshuiziyuandepinwei、kaicaitiaojianyijiduishengtaihuanjingdeyingxiangdengqingkuang,zai《shuimushuilvbiao》guidingdeshuilvfuduneitichu,baotongjirenmindaibiaodahuichangwuweiyuanhuijueding,bingbaoquanguorenmindaibiaodahuichangwuweiyuanhuiheguowuyuanbeian。《shuimushuilvbiao》zhongguidingzhengshuiduixiangweiyuankuanghuozhexuankuangde,yingdangfenbiequedingjutishiyongshuilv。

disantiao ziyuanshuianzhao《shuimushuilvbiao》shixingcongjiajizhenghuozhecongliangjizheng。

《shuimushuilvbiao》zhongguidingkeyixuanzeshixingcongjiajizhenghuozhecongliangjizhengde,jutijizhengfangshiyousheng、zizhiqu、zhixiashirenminzhengfutichu,baotongjirenmindaibiaodahuichangwuweiyuanhuijueding,bingbaoquanguorenmindaibiaodahuichangwuweiyuanhuiheguowuyuanbeian。

shixingcongjiajizhengde,yingnashuieanzhaoyingshuiziyuanchanpin(yixiachengyingshuichanpin)dexiaoshouechengyijutishiyongshuilvjisuan。shixingcongliangjizhengde,yingnashuieanzhaoyingshuichanpindexiaoshoushuliangchengyijutishiyongshuilvjisuan。

yingshuichanpinweikuangchanpinde,baokuoyuankuanghexuankuangchanpin。

disitiao nashuirenkaicaihuozheshengchanbutongshuimuyingshuichanpinde,yingdangfenbiehesuanbutongshuimuyingshuichanpindexiaoshouehuozhexiaoshoushuliang;weifenbiehesuanhuozhebunengzhunquetigongbutongshuimuyingshuichanpindexiaoshouehuozhexiaoshoushuliangde,conggaoshiyongshuilv。

diwutiao nashuirenkaicaihuozheshengchanyingshuichanpinziyongde,yingdangyizhaobenfaguidingjiaonaziyuanshui;danshi,ziyongyulianxushengchanyingshuichanpinde,bujiaonaziyuanshui。

diliutiao youxialieqingxingzhiyide,mianzhengziyuanshui:

(yi)kaicaiyuanyouyijizaiyoutianfanweineiyunshuyuanyouguochengzhongyongyujiaredeyuanyou、tianranqi;

(er)meitankaicaiqiyeyinanquanshengchanxuyaochoucaidemeicheng(ceng)qi。

youxialieqingxingzhiyide,jianzhengziyuanshui:

(yi)congdifengduyouqitiankaicaideyuanyou、tianranqi,jianzhengbaifenzhiershiziyuanshui;

(er)gaohanliutianranqi、sancicaiyouhecongshenshuiyouqitiankaicaideyuanyou、tianranqi,jianzhengbaifenzhisanshiziyuanshui;

(san)chouyou、gaoningyoujianzhengbaifenzhisishiziyuanshui;

(si)congshuaijieqikuangshankaicaidekuangchanpin,jianzhengbaifenzhisanshiziyuanshui。

genjuguominjingjiheshehuifazhanxuyao,guowuyuanduiyouliyucujinziyuanjieyuejiyueliyong、baohuhuanjingdengqingxingkeyiguidingmianzhenghuozhejianzhengziyuanshui,baoquanguorenmindaibiaodahuichangwuweiyuanhuibeian。

diqitiao youxialieqingxingzhiyide,sheng、zizhiqu、zhixiashikeyijuedingmianzhenghuozhejianzhengziyuanshui:

(yi)nashuirenkaicaihuozheshengchanyingshuichanpinguochengzhong,yinyiwaishiguhuozheziranzaihaidengyuanyinzaoshouzhongdasunshi;

(er)nashuirenkaicaigongbanshengkuang、dipinweikuang、weikuang。

qiankuanguidingdemianzhenghuozhejianzhengziyuanshuidejutibanfa,yousheng、zizhiqu、zhixiashirenminzhengfutichu,baotongjirenmindaibiaodahuichangwuweiyuanhuijueding,bingbaoquanguorenmindaibiaodahuichangwuweiyuanhuiheguowuyuanbeian。

dibatiao nashuirendemianshui、jianshuixiangmu,yingdangdanduhesuanxiaoshouehuozhexiaoshoushuliang;weidanduhesuanhuozhebunengzhunquetigongxiaoshouehuozhexiaoshoushuliangde,buyumianshuihuozhejianshui。

dijiutiao ziyuanshuiyoushuiwujiguanyizhaobenfahe《zhonghuarenmingongheguoshuishouzhengshouguanlifa》deguidingzhengshouguanli。

shuiwujiguanyuziranziyuandengxiangguanbumenyingdangjianligongzuopeihejizhi,jiaqiangziyuanshuizhengshouguanli。

dishitiao nashuirenxiaoshouyingshuichanpin,nashuiyiwufashengshijianweishouqixiaoshoukuanhuozhequdesuoquxiaoshoukuanpingjudedangri;ziyongyingshuichanpinde,nashuiyiwufashengshijianweiyisongyingshuichanpindedangri。

dishiyitiao nashuirenyingdangxiangyingshuichanpinkaicaidihuozheshengchandideshuiwujiguanshenbaojiaonaziyuanshui。

dishiertiao ziyuanshuianyuehuozheanjishenbaojiaona;bunengangudingqixianjisuanjiaonade,keyiancishenbaojiaona。

nashuirenanyuehuozheanjishenbaojiaonade,yingdangziyueduhuozhejiduzhonglezhiriqishiwurinei,xiangshuiwujiguanbanlinashuishenbaobingjiaonashuikuan;ancishenbaojiaonade,yingdangzinashuiyiwufashengzhiriqishiwurinei,xiangshuiwujiguanbanlinashuishenbaobingjiaonashuikuan。

dishisantiao nashuiren、shuiwujiguanjiqigongzuorenyuanweifanbenfaguidingde,yizhao《zhonghuarenmingongheguoshuishouzhengshouguanlifa》heyouguanfalvfaguideguidingzhuijiufalvzeren。

dishisitiao guowuyuangenjuguominjingjiheshehuifazhanxuyao,yizhaobenfadeyuanze,duiquyongdibiaoshuihuozhedixiashuidedanweihegerenshidianzhengshoushuiziyuanshui。zhengshoushuiziyuanshuide,tingzhizhengshoushuiziyuanfei。

shuiziyuanshuigenjudangdishuiziyuanzhuangkuang、quyongshuileixinghejingjifazhandengqingkuangshixingchabieshuilv。

shuiziyuanshuishidianshishibanfayouguowuyuanguiding,baoquanguorenmindaibiaodahuichangwuweiyuanhuibeian。

guowuyuanzibenfashixingzhiriqiwuniannei,jiuzhengshoushuiziyuanshuishidianqingkuangxiangquanguorenmindaibiaodahuichangwuweiyuanhuibaogao,bingjishitichuxiugaifalvdejianyi。

dishiwutiao zhongwaihezuokaicailushang、haishangshiyouziyuandeqiyeyifajiaonaziyuanshui。

2011nian11yue1riqianyiyifadinglizhongwaihezuokaicailushang、haishangshiyouziyuanhetongde,zaigaihetongyouxiaoqinei,jixuyizhaoguojiayouguanguidingjiaonakuangqushiyongfei,bujiaonaziyuanshui;hetongqimanhou,yifajiaonaziyuanshui。

dishiliutiao benfaxialieyongyudehanyishi:

(yi)difengduyouqitian,baokuolushangdifengduyoutian、lushangdifengduqitian、haishangdifengduyoutian、haishangdifengduqitian。lushangdifengduyoutianshizhimeipingfanggongliyuanyoukekaicaichuliangfengdudiyuershiwuwanlifangmideyoutian;lushangdifengduqitianshizhimeipingfanggonglitianranqikekaicaichuliangfengdudiyueryiwuqianwanlifangmideqitian;haishangdifengduyoutianshizhimeipingfanggongliyuanyoukekaicaichuliangfengdudiyuliushiwanlifangmideyoutian;haishangdifengduqitianshizhimeipingfanggonglitianranqikekaicaichuliangfengdudiyuliuyilifangmideqitian。

(er)gaohanliutianranqi,shizhiliuhuaqinghanliangzaimeilifangmisanshikeyishangdetianranqi。

(san)sancicaiyou,shizhiercicaiyouhoujixuyijuhewuqu、fuhequ、paomoqu、qishuijiaotiqu、eryanghuatanqu、weishengwuqudengfangshijinxingcaiyou。

(si)shenshuiyouqitian,shizhishuishenchaoguosanbaimideyouqitian。

(wu)chouyou,shizhidicengyuanyouniandudayuhuodengyumeimiaowushihaopahuoyuanyoumidudayuhuodengyumeilifanglimilingdianjiuerkedeyuanyou。

(liu)gaoningyou,shizhininggudiangaoyusishisheshidudeyuanyou。

(qi)shuaijieqikuangshan,shizhishejikaicainianxianchaoguoshiwunian,qieshengyukekaicaichuliangxiajiangdaoyuanshejikekaicaichuliangdebaifenzhiershiyixiahuozheshengyukaicainianxianbuchaoguowuniandekuangshan。shuaijieqikuangshanyikaicaiqiyexiashudedangekuangshanweidanweiqueding。

dishiqitiao benfazi2020nian9yue1riqishixing。1993nian12yue25riguowuyuanfabude《zhonghuarenmingongheguoziyuanshuizanxingtiaoli》tongshifeizhi。






相關解讀: 資源稅法9月1日起施行,對企業生產有何影響?(http://tryingtogrok.com/zwgk/15234/content_3171636.html

掃一掃在手機打開當前頁