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国家税务总局关于资源税征收管理若干问题的公告 国家税务总局公告2020年第14号

weiguifanziyuanshuizhengshouguanli,genju《zhonghuarenmingongheguoziyuanshuifa》《zhonghuarenmingongheguoshuishouzhengshouguanlifa》jiqishishixize、《caizhengbu shuiwuzongjuguanyuziyuanshuiyouguanwentizhixingkoujingdegonggao》(2020niandi34hao)dengxiangguanguiding,xianjiuyouguanshixianggonggaoruxia:

bb滚球王yi、nashuirenyiwaigouyuankuangyuzicaiyuankuanghunheweiyuankuangxiaoshou,huozheyiwaigouxuankuangchanpinyuzichanxuankuangchanpinhunheweixuankuangchanpinxiaoshoude,zaijisuanyingshuichanpinxiaoshouehuozhexiaoshoushuliangshi,zhijiekoujianwaigouyuankuanghuozhewaigouxuankuangchanpindegoujinjinehuozhegoujinshuliang。

nashuirenyiwaigouyuankuangyuzicaiyuankuanghunhexixuanjiagongweixuankuangchanpinxiaoshoude,zaijisuanyingshuichanpinxiaoshouehuozhexiaoshoushuliangshi,anzhaoxialiefangfajinxingkoujian:

zhunyukoujiandewaigouyingshuichanpingoujinjine(shuliang)=waigouyuankuanggoujinjine(shuliang)×(bendiquyuankuangshiyongshuilv÷bendiquxuankuangchanpinshiyongshuilv)

bunenganzhaoshangshufangfajisuankoujiande,anzhaozhuguanshuiwujiguanquedingdeqitahelifangfajinxingkoujian。

er、nashuirenshenbaoziyuanshuishi,yingdangtianbao《ziyuanshuinashuishenbaobiao》(jianfujian)。

san、nashuirenxiangshouziyuanshuiyouhuizhengce,shixing“zixingpanbie、shenbaoxiangshou、youguanziliaoliucunbeicha”debanlifangshi,lingyouguidingdechuwai。nashuirenduiziyuanshuiyouhuishixiangliucuncailiaodezhenshixinghehefaxingchengdanfalvzeren。

bb滚球王si、bengonggaozi2020nian9yue1riqishixing。《guojiashuiwuzongjuguanyufabuxiudinghoude〈ziyuanshuiruoganwentideguiding〉degonggao》(2011niandi63hao),《guojiashuiwuzongjuguanyufabu〈zhongwaihezuojihaishangziyingyouqitianziyuanshuinashuishenbaobiao〉degonggao》(2012niandi3hao),《guojiashuiwuzongju guojianengyuanjuguanyuluoshimeitanziyuanshuiyouhuizhengceruoganshixiangdegonggao》(2015niandi21hao,guojiashuiwuzongjugonggao2018niandi31haoxiugai),《guojiashuiwuzongjuguanyufabuxiudinghoude〈ziyuanshuinashuishenbaobiao〉degonggao》(2016niandi38hao)fujian2、fujian3、fujian4,《guojiashuiwuzongju ziranziyuanbuguanyuluoshiziyuanshuigaigeyouhuizhengceruoganshixiangdegonggao》(2017niandi2hao,guojiashuiwuzongjugonggao2018niandi31haoxiugai),《guojiashuiwuzongjuguanyufabu〈ziyuanshuizhengshouguanliguicheng〉degonggao》(2018niandi13hao),《guojiashuiwuzongjuguanyuzengzhishuixiaoguimonashuirendifangshuizhonghexiangguanfujiajianzhengzhengceyouguanzhengguanwentidegonggao》(2019niandi5hao)fabudeziyuanshuinashuishenbaobiaotongshifeizhi。

tecigonggao。


附件: 资源税纳税申报表


guojiashuiwuzongju

2020nian8yue28ri

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