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广东省公布资源税具体适用税率
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广东省公布资源税具体适用税率
2020年7月30日,广东省财政厅发布《广东省人民代表大会常务委员会关于广东省资源税具体适用税率等事项的决定》(下称"决定"),自2020年9月1日起施行。 决定显示,对《中华人民共和国资源税法》规定实行幅度税率的资源税税目,具体适用税率按照本决定所附《广东省资源税税目税率表》执行。其中,萤石原矿税率为2.5%,萤石选矿税率为2.0%。 对于有下列情形的,免征或者减征资源税: 纳税人开采或者生产应税产品过程中,因意外事故或者自然灾害等原因遭受重大损失(直接经济损失金额超过上年度企业利润表中营业收...
China Fluoride Materials Monthly Report 202008(Chinese version)
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