中华人民共和国资源税法（征求意见稿）(7)
<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'">第十五条 </SPAN></B><SPAN style="FONT-FAMILY: 仿宋; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'">资源税按季申报缴纳。不能按固定期限计算缴纳的，可以按次申报缴纳。<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; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'">纳税人按季申报缴纳的，应当自季度终了之日起十五日内，向税务机关办理纳税申报并缴纳税款。纳税人按次申报缴纳的，应当自纳税义务发生之日起十五日内，向税务机关办理纳税申报并缴纳税款。<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: 宋体; mso-font-kerning: 0pt">第十六条 </SPAN></B><SPAN style="FONT-FAMILY: 仿宋; FONT-SIZE: 16pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">纳税人和税务机关及其工作人员违反本法规定，依照《中华人民共和国税收征收管理法》和有关法律法规的规定追究法律责任。<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: 宋体; mso-font-kerning: 0pt">第十七条 </SPAN></B><SPAN style="FONT-FAMILY: 仿宋; COLOR: black; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'">国务院可以组织开展水等资源税改革试点。待立法条件成熟后，再通过法律予以规定。<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: 宋体; mso-font-kerning: 0pt">第十八条 </SPAN></B><SPAN style="FONT-FAMILY: 仿宋; COLOR: black; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'">自本法施行之日起，中外合作开采原油、天然气并缴纳矿区使用费的中国企业和外国企业，依照本法规定缴纳资源税，不再缴纳矿区使用费。<o:p></o:p></SPAN></SPAN>
总共52页
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