中华人民共和国资源税法（征求意见稿）(5)
<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'">第九条　</SPAN></B><SPAN style="FONT-FAMILY: 仿宋; FONT-SIZE: 16pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">下列情形，免征或者减征资源税：</SPAN><SPAN style="FONT-FAMILY: 仿宋; COLOR: #0070c0; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'" lang=EN-US><o:p></o:p></SPAN>
<P style="LINE-HEIGHT: 30pt; 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; COLOR: black; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'">（一）对开采原油以及油田范围内运输原油过程中用于加热的原油、天然气，免征资源税；<o:p></o:p></SPAN></SPAN>
<P style="LINE-HEIGHT: 30pt; 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; COLOR: black; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'">（二）从深水油气田开采的原油、天然气，减征30%</SPAN>资源税；<o:p></o:p></SPAN></SPAN>
<P style="LINE-HEIGHT: 30pt; 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; COLOR: black; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'">（三）从衰竭期矿山开采的矿产品，经国土资源等主管部门认定，减征30%</SPAN>资源税；<o:p></o:p></SPAN></SPAN>
<P style="LINE-HEIGHT: 30pt; 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; COLOR: black; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'">（四）从低丰度油气田、低品位矿、尾矿、废石中采选的矿产品，经国土资源等主管<A name=_GoBack></A>部门认定，减征20%</SPAN>资源税。<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: 宋体; mso-font-kerning: 0pt">第十条　</SPAN></B><SPAN style="FONT-FAMILY: 仿宋; FONT-SIZE: 16pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">国务院可以根据国民经济和社会发展的需要规定其他免征或者减征资源税情形，</SPAN><SPAN style="FONT-FAMILY: 仿宋; COLOR: black; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'">报全国人民代表大会常务委员会备案。<o:p></o:p></SPAN></SPAN>


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