四川省资源税征收管理暂行办法

• 出 处: 四川政报
• 发表日期: 1996年26期
• 关键词: 资源税 征管法 实施细则 暂行办法 扣缴义务人 应税产品 代扣代缴 单位税额 税额标准 资源合理开发

第一条为加强资源税征收管理,促进资源合理开发利用,根据《中华人民共和国资源税暂行条例》(以下简称《条例》)、《中华人民共和国资源税暂行条例实施细则》(以下简称《细则》)及《中华人民共和国税收征收管理法》(以下简称《征管法》)等法律、法规,结合我省实际,

Article 1 In order to strengthen the collection and management of resource tax and promote the rational exploitation and utilization of resources, according to the Provisional Regulations of the People’s Republic of China on Resource Tax (the “Regulations”), the Detailed Rules for the Implementation of the Provisional Regulations of the People’s Republic of China on Resource Tax (hereinafter referred to as the "Detailed Rules Law of the People’s Republic of China on Tax Collection and Administration (hereinafter referred to as the Law on Tax Collection and Management) and other laws and regulations, and in light of the actual conditions in our province,