大陸就資源稅法徵求意見 擬明確4項減免稅情形
Date: 2017-11-27
News Type:
近日，大陸財政部、國家稅務總局發布《中華人民共和國資源稅法（徵求意見稿）》，向社會公開徵求意見。 《徵求意見稿》對開採原油以及油田範圍內運輸原油過程中用於加熱的油氣免稅；從深水油氣田開采的油氣減徵30%資源稅。
為保持稅法的規範性和嚴肅性，根據《中華人民共和國礦產資源法實施細則》規定的礦產資源分類細目，《徵求意見稿》所附《資源稅稅目稅率表》統一列明了能源礦產、金屬礦產、非金屬礦產和鹽4大類、146個稅目
。
對於稅目稅率，《徵求意見稿》除對個別稅目的稅率幅度適當調整外，基本維持了現行稅率確定方式和稅率水平，在《資源稅稅目稅率表》中規定了各稅目的固定稅率或者幅度稅率。
《徵求意見稿》明確了4項減免稅情形：一是對開採原油以及油田範圍內運輸原油過程中用於加熱的油氣免稅；二是從深水油氣田開采的油氣減徵30%資源稅；三是從衰竭期礦山開采的礦產品，經國土資源等主管部門認定，減徵30%資源稅；四是從低豐度油氣田、低品位礦、尾礦、廢石中採選的礦產品，經國土資源等主管部門認定，減徵20%資源稅。 （新聞來源：證券日報）
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