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新资源税的受益之道
引用本文:牟雪江,董新红.新资源税的受益之道[J].中国石油企业,2011(10):34+6.
作者姓名:牟雪江  董新红
作者单位:新疆油田公司井下作业公司
摘    要:经过一年多的局部试点之后,我国资源税改革再度大幅推进。辨风看向10月10日,国务院公布了修改后的《中华人民共和国资源税暂行条例》,该条例将从11月1日起全面施行,同时,《中华人民共和国对外合作开采海洋石油资源条例》和《中华人民共和国对外合作开采陆上石油资

关 键 词:资源税  中华人民共和国  企业所得税  合作开采  改革  中西部地区  石油资源  地方财政收入  暂行条例  油气资源

Profits from New Resources Tax
Abstract:On Oct 10th,the State Council announced the modified regulations《Rules for the Implementation of the Interim Regulations of the People’s Republic of China on Resource Tax》,《PRC Exploitation of Off shore Petroleum Resources in Cooperation with Foreign Parties Regulations》 and《PRC Exploitation of Onshore Oil Resources in Cooperation with Foreign Parties Regulations》will be executed from Nov 1st at the same time.Resource tax is a kind of tax,which can promote the state natural resources being developed and used reasonably,and adjusting differential resources tax income properly.This reform changed the tax measures.The old one quantified amount on volume method for 17 years.The new one quantified amount on 5% of saleroom.The reform carried out deeply.Setting rate from the price will adjust differential resources tax and stop wasting of resources.
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