澳门广东会

NINHAO,HUANYINGLAIDAOHUACAIHUIJI

华财财税服务电话澳门广东会400-605-1919

关于《国家税务总局关于资源税征收管理若干问题的公告》的解读

时间:2020-08-31 编辑:华财会计

  一、《公告》的制定背景

澳门广东会  WEILUOSHI《ZHONGHUARENMINGONGHEGUOZIYUANSHUIFA》(YIXIAJIANCHENG“ZIYUANSHUIFA”),GUIFANZIYUANSHUIZHENGSHOUGUANLI,YOUHUANASHUIFUWU,GENJU《ZHONGHUARENMINGONGHEGUOSHUISHOUZHENGSHOUGUANLIFA》JIQISHISHIXIZE、《CAIZHENGBU SHUIWUZONGJUGUANYUZIYUANSHUIYOUGUANWENTIZHIXINGKOUJINGDEGONGGAO》(2020NIANDI34HAO)DENGXIANGGUANZHENGCEGUIDING,SHUIWUZONGJUQICAOLE《GUANYUZIYUANSHUIZHENGSHOUGUANLIRUOGANWENTIDEGONGGAO》(YIXIAJIANCHENG《GONGGAO》)。

  《GONGGAO》MINGQUELEZIYUANSHUIZHENGGUANYOUGUANGUIDING,XIUDINGLEZIYUANSHUINASHUISHENBAOBIAO,WEINASHUIRENHEJICENGSHUIWURENYUANTIGONGLEGENGJIAMINGQUEDEZHENGCEYIJUYUCAOZUOZHIYIN。

  ER、《GONGGAO》DEZHUYAONEIRONG

  《GONGGAO》GONG4TIAO,GUIDINGLEWAIGOUYINGSHUICHANPINKOUJIANDEJISUANFANGFA,GONGGAOLEZIYUANSHUINASHUISHENBAOBIAO,MINGQUELEYOUHUIZHENGCEBANLIFANGSHI,FEIZHILEXIANGGUANGUIFANXINGWENJIAN。

  (YI)GUIDINGLEBUTONGQINGXINGXIAWAIGOUYINGSHUICHANPINKOUJIANDEJISUANFANGFA,BIANLINASHUIRENSHENBAOJISHUI。DUIYUNASHUIRENYIWAIGOUYUANKUANGYUZICAIYUANKUANGHUNHEWEIYUANKUANGXIAOSHOU,HUOZHEYIWAIGOUXUANKUANGCHANPINYUZICHANXUANKUANGCHANPINHUNHEWEIXUANKUANGCHANPINXIAOSHOUDELIANGZHONGQINGXING,ZAIJISUANYINGSHUICHANPINXIAOSHOUEHUOZHEXIAOSHOUSHULIANGSHI,ZHIJIEKOUJIANWAIGOUYUANKUANGHUOZHEWAIGOUXUANKUANGCHANPINDEGOUJINJINEHUOZHEGOUJINSHULIANG。

澳门广东会  DANGNASHUIRENYIWAIGOUYUANKUANGYUZICAIYUANKUANGHUNHEXIXUANJIAGONGWEIXUANKUANGCHANPINXIAOSHOUSHI,YOUYUZAIXIXUANJIAGONGGUOCHENGZHONGCHANSHENGLEZENGZHIHUOSHULIANGXIAOHAO,WEIQUEBAOSHUIFUGONGPING,ZAIJISUANYINGSHUICHANPINXIAOSHOUEHUOZHEXIAOSHOUSHULIANGSHI,XUYAOANZHAO《GONGGAO》GUIDINGDEGONGSHIJISUANZHUNYUKOUJIANDEWAIGOUYINGSHUICHANPINDEGOUJINJINEHUOZHEGOUJINSHULIANG。

  LIRU,MOUMEITANQIYEJIANGWAIGOU100WANYUANYUANMEIYUZICAI200WANYUANYUANMEIHUNHEXIXUANJIAGONGWEIXUANMEIXIAOSHOU,XUANMEIXIAOSHOUEWEI450WANYUAN。DANGDIYUANMEISHUILVWEI3%,XUANMEISHUILVWEI2%,ZAIJISUANYINGSHUICHANPINXIAOSHOUESHI,ZHUNYUKOUJIANDEWAIGOUYINGSHUICHANPINGOUJINJINE=WAIGOUYUANMEIGOUJINJINE×(BENDIQUYUANMEISHIYONGSHUILV÷BENDIQUXUANMEISHIYONGSHUILV)=100×(3%÷2%)=150(WANYUAN)。

  (ER)XIUDINGLENASHUISHENBAOBIAO,JIANQINGNASHUIRENBANSHUIFUDAN。ZIYUANSHUIFATONGYIGUIFANLEYINGSHUICHANPINDESHUIMU、ZHENGSHUIDUIXIANGDENGSHUIZHIYAOSU。GENJUZIYUANSHUIFADEXINYAOQIUHEXINGUIDING,WOMENDUIZIYUANSHUINASHUISHENBAOBIAOJINXINGLEQUANMIANXIUDING,ZAIJIBENBAOCHIYUANYOUBIAODANLUOJIJIEGOUDEJICHUSHANG,DUIBIAONEISHUJUXIANGJINXINGLEJINGJIAN。XIUDINGHOUDEZIYUANSHUISHENBAOBIAOFENWEI1ZHANGZHUBIAO、1ZHANGFUBIAO,JIAOYUANSHENBAOBIAOJIANSHAOLE2ZHANGFUBIAO、24XIANGSHUJUXIANG。NASHUIRENZAISHENBAOJIAOSHUISHI,XIANTIANXIEFUBIAOSHUJUXIANGJISUANZIYUANSHUIJISHUIXIAOSHOUSHULIANG、JISHUIXIAOSHOUEHEJIANMIANSHUISHUIE,ZAIJIANGJIEGUODAIRUZHUBIAO,JISUANYINGNASHUIE。JINXINGWANGSHANGSHENBAODENASHUIREN,ZAITIANXIEFUBIAOSHUJUXIANGHOU,XITONGZIDONGJIANGJIEGUODAORUZHUBIAO,JISUANYINGNASHUIE。GEDIYIZAIDIANZISHUIWUJUZHONGGENGXINLESHENBAOMOKUAI,NENGGOUMANZUNASHUIRENXIANSHANG“FEIJIECHUSHI”BANSHUIXUQIU。

  (SAN)JIANHUABANLIYOUHUISHIXIANG,YOUHUABANSHUILIUCHENG。MINGQUENASHUIRENXIANGSHOUZIYUANSHUIYOUHUIZHENGCE,SHIXING“ZIXINGPANBIE、SHENBAOXIANGSHOU、YOUGUANZILIAOLIUCUNBEICHA”DEBANLIFANGSHI,LINGYOUGUIDINGDECHUWAI。NASHUIRENXIANGSHOUYOUHUISHIXIANGQIANWUXUZAILVXINGBEIANSHOUXU、BAOSONGBEIANZILIAO,ZHIXUYAOJIANGXIANGGUANZILIAOLIUCUNBEICHA。NASHUIRENDUIZIYUANSHUIYOUHUISHIXIANGLIUCUNCAILIAODEZHENSHIXINGHEHEFAXINGCHENGDANFALVZEREN。

  “LINGYOUGUIDINGDECHUWAI”DEZHUYAOKAOLVSHI,GENJUZIYUANSHUIFASHOUQUAN,BUFENZIYUANSHUIYOUHUIZHENGCEYOUGESHENGZHIDINGJUTIGUANLIBANFA,《GONGGAO》BUYIDUIQIZUOCHUTONGYIGUIDING。

  (SI)FEIZHILEBUFENGUIFANXINGWENJIAN。WEIPEIHEZIYUANSHUIFADESHISHI,DUIBUZAISHIYONGDEGUIFANXINGWENJIANJINXINGLEQINGLI。

  SAN、SHIXINGSHIJIAN

  《GONGGAO》ZI2020NIAN9YUE1RIQISHIXING。

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