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我国资源税法向社会公开征求意见

   China has formulated a draft law on resource tax in a bid to conserve natural resources and protect the environment. The draft law was released by the Ministry of Finance (MOF) and the State Administration of Taxation for public comment.

  我国已于日前制定出旨在保护自然资源和环境的资源税法征求意见稿。该法律草案由财政部及税务总局对外公布,来征求公众意见。

  The draft law basically maintains the current resource tax framework and rates formulated after a reform to levy such tax on most resources based on prices instead of quantities, said MOF in a statement.

  财政部在一份通知中称,征求意见稿基本维持了资源税改革后形成的现行税率确定方式和税率水平。资源税改革将绝大部分应税产品的资源税由从量计征改为从价计征。

  Local governments will be authorized to set specific tax rates within certain ranges, according to the statement.

  通知称,地方政府有权在规定的税率幅度内确定具体适用税率。

  

我国资源税法向社会公开征求意见

 

  It said conditions are not ripe for legislation on a water resource tax, noting that further pilot reform is needed to improve the tax system.

  该通知指出,水资源税制度仍需通过更多试点改革完善,水资源税立法条件尚不成熟。

  Under the draft law, Chinese and foreign companies jointly exploring crude oil and natural gas will pay resource tax instead of royalties.

  根据征求意见稿,合作开采原油、天然气的中国企业和外国企业将缴纳资源税,不再缴纳矿区使用费。

  Nearly 800 billion yuan of resource tax was collected from 1994 to 2016, an annual average growth of 14.8%, with 95.1 billion yuan collected last year, according to MOF data.

  根据财政部的数据显示,从1994年至2016年,全国累计征收资源税近8000亿元,年均增长14.8%,其中2016年征收资源税951亿元。


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