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国务院各有关主管部门,各省、自治区、直辖市、计划单列市财政厅(局): 为了保证和促进财税改革的顺利进行,根据中华人民共和国国务院令第139号发布的《中华人民共和国资源税暂行条例》及其有关规定,我们制定了相应的会计处理规定,现发给你们。请转告所属企业从1994年1月1日起执行,在执行中有什么问题,请随时函告我部。 附件:关于资源税会计处理的规定
In order to ensure and facilitate the smooth progress of the fiscal and taxation reform, according to the Provisional Regulations of the People’s Republic of China on Resource Tax issued by the State Council Decree No. 139, the competent departments under the State Council, the departments of finance of all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan: "And its relevant regulations, we have formulated the corresponding accounting rules, are issued to you. Please tell their affiliated companies since January 1, 1994 from the implementation of any problems in the implementation, please feel free to write to the Department. Annex: Provisions on Accounting Treatment of Resource Taxes