中华人民共和国资源税法（征求意见稿）(2)
<P style="LINE-HEIGHT: 30pt; TEXT-INDENT: 32.15pt; MARGIN: 0cm 0cm 0pt; mso-line-height-rule: exactly; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="FONT-FAMILY: 仿宋; FONT-SIZE: 16pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">第二条　</SPAN></B><SPAN style="FONT-FAMILY: 仿宋; COLOR: black; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'">资源税的应税产品为矿产品和盐。<o:p></o:p></SPAN></SPAN>
<P style="LINE-HEIGHT: 30pt; TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; mso-line-height-rule: exactly; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="FONT-FAMILY: 仿宋; COLOR: black; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'">本法所称矿产品，是指原矿和选矿产品。<o:p></o:p></SPAN></SPAN>
<P style="LINE-HEIGHT: 30pt; TEXT-INDENT: 32.15pt; MARGIN: 0cm 0cm 0pt; mso-line-height-rule: exactly; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="FONT-FAMILY: 仿宋; COLOR: black; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'">第三条</SPAN></B><SPAN style="FONT-FAMILY: 仿宋; COLOR: black; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'">　资源税的税目、税率，依照本法所附《资源税税目税率表》执行。<o:p></o:p></SPAN></SPAN>
<P style="LINE-HEIGHT: 30pt; TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; mso-line-height-rule: exactly; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="FONT-FAMILY: 仿宋; COLOR: black; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'">本法所附《资源税税目税率表》规定幅度税率的应税产品的具体</SPAN><SPAN style="FONT-FAMILY: 仿宋; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'">适用税率，由省、自治区、直辖市人民政府统筹考虑本地区<SPAN style="COLOR: black">应税产品的</SPAN>资源品位、开采条件等情况，在本法<SPAN style="COLOR: black">所附《资源税税目税率表》</SPAN>规定的税率幅度内提出，报同级人民代表大会常务委员会决定，并报全国人民代表大会常务委员会和国务院备案。<o:p></o:p></SPAN></SPAN>
<P style="LINE-HEIGHT: 30pt; TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; mso-line-height-rule: exactly; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="FONT-FAMILY: 仿宋; COLOR: black; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'">对本法所附《资源税税目税率表》未</SPAN><SPAN style="FONT-FAMILY: 仿宋; COLOR: black; FONT-SIZE: 16pt; mso-bidi-font-family: 宋体">列举名称的</SPAN><SPAN style="FONT-FAMILY: 仿宋; COLOR: black; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'">新探明的矿产品，由国务院提出税目、税率建议，报全国</SPAN><SPAN style="FONT-FAMILY: 仿宋; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'">人民代表大会常务委员会决定<SPAN style="COLOR: black">。</SPAN><o:p></o:p></SPAN></SPAN>


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