国家资源税改革扩围升级

• 出 处: 中国石油企业
• 发表日期: 2014年12期
• 关键词: 资源税改革 煤炭资源 从价计征 从量计征 国税 财税体制改革 费基 税制改革 计征 常务会议

作为财税体制改革“重头戏”之一,资源税改革近期扩围升级。9月29日,国务院常务会议公布实施煤炭资源税改革,从今年12月1日起,在全国将煤炭资源税由从量计征改为从价计征,税率由省级政府在规定幅度内确定。财政部、国税总局则于10月9日发布《关于实施煤炭资源税改革的通知》,明确煤炭资源税税率幅度为2%-10%。与煤炭改革同时,原油天然气税率提高、煤炭原油天然气收费基

As one of the “key events” in the reform of fiscal and taxation system, the resource tax reform has recently been expanded and upgraded. September 29, the State Council executive meeting announced the implementation of coal resource tax reform, from December 1 this year, the country will change from the amount of coal resources tax levied to ad valorem tax levied by the provincial government within the required range determine. The Ministry of Finance and State Administration of Taxation released “Notice on Implementing the Reform of Coal Resources Tax” on October 9, specifying that the tax rate for coal resources will be between 2% and 10%. At the same time as the coal reform, the crude oil and natural gas tax rate increased, coal crude oil and natural gas charges basis