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全国煤炭资源税12月起从价计征日前,财政部、国家税务总局发布《关于实施煤炭资源税改革的通知》(财税[2014]72号)、《关于调整原油、天然气资源税有关政策的通知》(财税[2014]73号),财政部、国家发展改革委发布《关于全面清理涉及煤炭原油天然气收费基金有关问题的通知》(财税[2014]74号),决定自2014年12月1日起在全国范围内煤炭资源税实行从价定率计征,税率幅度为2%~10%,由省、自治区、直辖市人民政府在此幅度内拟定适用税率;在全国范围统一将煤炭、原油、天然气矿产资源补偿费费率降为零,将原油、天然气资源税适用税率由5%提高至6%,停止征收煤炭、
Recently, the Ministry of Finance and the State Administration of Taxation issued the “Notice on Implementing the Reform of Coal Resource Tax” (Cai Shui [2014] No. 72), the “Proposal on Adjusting the Resources Tax on Crude Oil and Natural Gas Resources” (Cai Shui [2014] No.73), the Ministry of Finance and the National Development and Reform Commission promulgated the Circular on the Full Clearance of Related Charges Related to Coal, Oil and Gas Charges (Cai Shui [2014] No. 74), and decided that from December 1, 2014 From the date of implementation of the coal resource tax nationwide from the price fixed rate, the rate range of 2% to 10%, by the provinces, autonomous regions and municipalities directly under the Central People’s Government in this rate to formulate the applicable tax rate; a unified national coal, crude oil, Natural gas mineral resources compensation rates reduced to zero, the crude oil, natural gas resource tax rate from 5% to 6%, to stop the collection of coal,