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根据《中华人民共和国资源税暂行条例》和《中华人民共和国资源税暂行条例实施细则》,结合我省实际,现就资源税征收管理有关事项通知如下:一、对沙、石、普通粘土、方解石、冰洲石、芒硝、矿泉水、汞矿、稀土矿等品目征收资源税。其具体适用税额:(一)沙、石、普通粘土。包括河沙、山沙、卵石、条石、石榴子石、砚台石、玄武石、普通粘土等,每吨征收资源税1.00元。(二)方解石、冰洲石、,每吨征收资源税
According to the Provisional Regulations of the People’s Republic of China on Resource Tax and the Implementation Rules of the Provisional Regulations of the People’s Republic of China on Resource Tax, in connection with the reality of our province, we hereby notify you of the relevant matters concerning the collection and management of resource tax as follows: , Iceland stone, Glauber salt, mineral water, mercury, rare earth minerals and other items of resource tax. The specific applicable tax: (a) sand, stone, ordinary clay. Including river sand, sand, pebbles, stone, garnet, Yantai stone, basalt, ordinary clay, resource tax levied 1.00 yuan per ton. (B) calcite, Iceland stone, resource tax levied per ton