中华人民共和国资源税法（征求意见稿）(4)
<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'">第六条　</SPAN></B><SPAN style="FONT-FAMILY: 仿宋; COLOR: black; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'">本法第四条所称应税产品的销售额和第五条所称应税产品的销售数量，按照下列方法确定： <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; COLOR: black; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'">（一）纳税人销售原矿的，按照原矿的销售额或者销售数量确定；<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; COLOR: black; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'">（二）纳税人销售选矿产品的，按照选矿产品的销售额或者销售数量确定；<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; COLOR: black; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'">（三）纳税人销售盐的，按照盐的销售额或者销售数量确定</SPAN><SPAN style="FONT-FAMILY: 仿宋; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'">。<SPAN style="BACKGROUND: white" lang=EN-US><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; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'">第七条　</SPAN></B><SPAN style="FONT-FAMILY: 仿宋; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'">纳税人开采或者生产不同税目应税产品的，应当分别核算不同税目应税产品的销售额或者销售数量；未分别核算或者不能准确提供不同税目应税产品的销售额或者销售数量的，从高适用税率。<o:p></o:p></SPAN></SPAN>
<P style="LINE-HEIGHT: 30pt; 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; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'">第八条　</SPAN></B><SPAN style="FONT-FAMILY: 仿宋; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'">纳税人将应税产品用于</SPAN><SPAN style="FONT-FAMILY: 仿宋; COLOR: black; FONT-SIZE: 16pt">投资、分配、抵债、赠与、以物易物以及连续生产非应税产品等</SPAN><SPAN style="FONT-FAMILY: 仿宋; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'">方面的，视同销售，依照本法缴纳资源税。<o:p></o:p></SPAN></SPAN>


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