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广西壮族自治区地方税务局税收科学研究所苏如飞:我国目前仅对煤炭、原油、天然气等的资源税在部分地区实行从量计征改为从价计征的试点。实际上,对于有色金属也可以实行从价计征。比如,对于没有原矿或者精矿价格的,可以对其矿产品进行核定税款征收:对于伴生矿只有精矿价格的,可以精矿作为征税对象,以精矿销售收入作为计税依据。有色金属资源税从价计征改革,也应该在试点的基础上,总结经验,经过相关评估后再在全国推广。
Su Rufei, Institute of Tax Science, Local Taxation Bureau of Guangxi Zhuang Autonomous Region: At present, only the resources tax on coal, crude oil and natural gas in some areas in China is piloted from the measurement of levies to levies. In fact, the ad valorem can also be applied for non-ferrous metals. For example, if there is no ore or concentrate price, the tax may be levied on its mineral products. For concentrates with associated ore only, the concentrate can be used as the object of taxation and the concentrate sales revenue can be used as the basis for tax calculation. Non-ferrous metal resources tax levy reform, but also should be based on the pilot, sum up experience, after the relevant assessment before the promotion in the country.