论文部分内容阅读
国家税务总局公告2015年第51号为进一步规范税收执法行为,优化纳税服务,方便纳税人办理涉税事宜,促进煤炭资源税管理的规范化,国家税务总局制定了《煤炭资源税征收管理办法(试行)》。现予发布,自2015年8月1日起施行。特此公告。2015年7月1日煤炭资源税征收管理办法(试行)第一条为规范煤炭资源税从价计征管理,根据《中华人民共和国税收征收管理法》及其实施细则、《中华人民共和国资源税暂行条例》及其实施细则和《财政部国家税务总局关于实施
State Administration of Taxation Announcement No.51 2015 In order to further standardize tax law enforcement, optimize tax services, facilitate taxpayers to handle tax-related issues and promote the standardization of coal resource tax administration, the State Administration of Taxation formulated the Measures for the Administration of Collection of Coal Resource Tax (Trial ) “. Is hereby promulgated, with effect from August 1, 2015. Special announcement. July 1, 2015 Measures for the Administration of the Collection of Coal Resource Tax (Trial) Article 1 In order to regulate the management of the ad valorem taxation of coal resources, according to the Law of the People’s Republic of China on the Administration of Tax Collection and the Detailed Rules for its Implementation, the Resource Tax of the People’s Republic of China Interim Regulations ”and its implementation details and" State Administration of Taxation on the implementation of the Ministry of Finance