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第一条 为了进一步加强对资源税的征收管理,根据《中华人民共和国税收征收管理法》(以下简称《税收征管法》)和《中华人民共和国资源税暂行条例》(以下简称《资源税条例》)等有关规定,制定本办法。 第二条 收购资源税未税矿产品的独立矿山、联合企业以及其他单位为资源税代扣代缴义务人(以下简称扣缴义务人)。 扣缴义务人应当主动向主管税务机关申请办理代扣代缴义务人的有关手续。主管税务机关经审核批准后,发给扣缴义务人代扣代缴税款凭证及报告表。
Article 1 In order to further strengthen the collection and administration of resource tax, in accordance with the Law of the People’s Republic of China on the Administration of Tax Collection (hereinafter referred to as the “Law on the Administration of Tax Collection”) and the “Provisional Regulations of the People’s Republic of China on Resource Tax” (the “Resource Tax Regulations” ) And other relevant provisions of the development of this approach. Article 2 The independent mines, joint ventures and other units that purchase resource tax and non-tax mineral products shall be withheld by the resource tax the obligor (hereinafter referred to as withholding agent). Withholding agents should take the initiative to apply to the competent tax authorities for handling the relevant procedures withholding agents. After examination and approval by the competent taxation authority, the withholding agent shall issue the withholding certificate and the report form withholding tax.