中华人民共和国资源税法（征求意见稿）(6)
<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">第十一条　</SPAN></B><SPAN style="FONT-FAMILY: 仿宋; FONT-SIZE: 16pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">纳税人的减税、免税项目，应当单独核算销售额或者销售数量；未单独核算或者不能准确提供销售额或者销售数量的，不予减税或者免税。<o:p></o:p></SPAN></B></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: 宋体; mso-font-kerning: 0pt">第十二条</SPAN></B><SPAN style="FONT-FAMILY: 仿宋; FONT-SIZE: 16pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"> </SPAN><SPAN style="FONT-FAMILY: 仿宋; COLOR: #0070c0; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'"><SPAN style="mso-spacerun: yes"> </SPAN></SPAN><SPAN style="FONT-FAMILY: 仿宋; COLOR: black; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'">资源税由税务机关依照《中华人民共和国税收征收管理法》和本法的有关规定征收管理。</SPAN><SPAN style="FONT-FAMILY: 仿宋; COLOR: #0070c0; FONT-SIZE: 16pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt" lang=EN-US><o:p></o:p></SPAN></B>
<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; COLOR: black; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'">第十三条</SPAN></B><SPAN style="FONT-FAMILY: 仿宋; COLOR: black; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'" lang=EN-US><SPAN style="mso-spacerun: yes"> </SPAN></SPAN><SPAN style="FONT-FAMILY: 仿宋; COLOR: black; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'">纳税人销售应税产品，纳税义务发生时间为收讫销售款或者取得索取销售款凭据的当日；自产自用的应税产品，纳税义务发生时间为移送使用的当日。<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; COLOR: black; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'">第十四条</SPAN></B><SPAN style="FONT-FAMILY: 仿宋; COLOR: black; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'" lang=EN-US><SPAN style="mso-spacerun: yes"> </SPAN></SPAN><SPAN style="FONT-FAMILY: 仿宋; COLOR: black; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'">纳税人应当向矿产品开采地或者盐生产地的</SPAN><SPAN style="FONT-FAMILY: 仿宋; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'">税务机关申报<SPAN style="COLOR: black">缴纳资源税。<o:p></o:p></SPAN></SPAN></SPAN>


总共52页  [1] [2] [3] [4] [5] 6 [7] [8] [9] [10] [11] [12] [13] [14] [15] [16] [17] [18] [19] [20] [21] [22] [23] [24] [25] [26] [27] [28] [29] [30] [31] [32] [33] [34] [35] [36] [37] [38] [39] [40] [41] [42] [43] [44] [45] [46] [47] [48] [49] [50] [51] [52] 
上一页  下一页