中华人民共和国资源税法（征求意见稿）(3)
<P style="LINE-HEIGHT: 32pt; TEXT-INDENT: 31.8pt; MARGIN: 0cm 0cm 0pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.98" class=MsoNormal><SPAN style="FONT-FAMILY: 仿宋; COLOR: black; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'">第四条　</SPAN></B><SPAN style="FONT-FAMILY: 仿宋; BACKGROUND: white; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'">资源税一般实行从价计征。<o:p></o:p></SPAN></SPAN>
<P style="LINE-HEIGHT: 32pt; TEXT-INDENT: 31.7pt; MARGIN: 0cm 0cm 0pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.98" class=MsoNormal><SPAN style="FONT-FAMILY: 仿宋; BACKGROUND: white; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'">对本法所附</SPAN><SPAN style="FONT-FAMILY: 仿宋; COLOR: black; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'">《资源税税目税率表》规定实行从价计征的应税产品，应纳税额按照</SPAN><SPAN style="FONT-FAMILY: 仿宋; BACKGROUND: white; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'">应税产品的销售额乘以具体适用的比例税率计算。<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; BACKGROUND: white; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'">第五条</SPAN></B><SPAN style="FONT-FAMILY: 仿宋; BACKGROUND: white; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'">　对本法所附</SPAN><SPAN style="FONT-FAMILY: 仿宋; COLOR: black; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'">《资源税税目税率表》规定实行从价计征或者从量计征的应税产品，由</SPAN><SPAN style="FONT-FAMILY: 仿宋; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'">省、自治区、直辖市人民政府提出具体计征方式建议，报同级人民代表大会常务委员会决定。<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; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'">对实行从量计征的应税产品，<SPAN style="COLOR: black">应纳税额按照</SPAN><SPAN style="BACKGROUND: white">应税产品的销售数量乘以具体适用的定额税率计算</SPAN>。<SPAN style="BACKGROUND: white" lang=EN-US><o:p></o:p></SPAN></SPAN>


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