论文部分内容阅读
北京市地方税务局： 你局《关于认定收购未税矿产品的个人为资源税扣缴义务人的请示》 (京地税营 [2000]293号 )收悉。经研究，现批复如下： 《中华人民共和国资源税暂行条例实施细则》第七条规定，资源税的扣缴义务人是指“独立矿山、联合企业及其他收购未税矿产品的单位”。
Beijing Local Taxation Bureau: You Bureau was informed that “Individuals seeking to buy non-taxable mineral products are tax resource withholding agents’ petitions (Jingti Shuiying [2000] No. 293)”. After the study, it is hereby approved as follows: Article 7 of the Detailed Rules for the Implementation of the Provisional Regulations of the People’s Republic of China on Resource Tax stipulates that the withholding agent of resource tax refers to “independent mines, joint ventures and other units that purchase underedted mineral products.”