推薦產(chǎn)品
3-(4-chlorophenyl)-4-phenyl-4,5-dihydro-1H-pyrazole 2-(chloromethyl)-3-methylpyridinehydrochloride 1-(2-bromo-4-methylphenyl)ethanone 3-chloroisoquinoline-4-carbonitrile 5,8-dichloropyrido[3,2-d]pyridazine 2-bromomalononitrile 2-(4-(bromomethyl)phenyl)benzo[d]thiazole 1-(bromomethyl)-3-methoxy-2-nitrobenzene 6-bromo-1H-[1,2,3]triazolo[4,5-b]pyridine 4-iodo-2-((trimethylsilyloxy)methyl)thiazole 6-iodoimidazo[1,2-a]pyridine-3-carbonitrile 2-(4-chlorophenyl)-2-morpholinoacetonitrile 4-chloro-7H-pyrrolo[2,3-d]pyrimidine 4-chloroisothiazole 5-bromo-6-chloro-1H-indole 7-chloro-3H-imidazo[4,5-b]pyridine ethyl3-(4-formylphenyl)propanoate 2,3-dibromobenzaldehyde 1-(5H-chromeno[2,3-b]pyridin-7-yl)ethanone 5H-chromeno[2,3-b]pyridin-5-one 3-chloroisoquinoline-4-carbaldehyde (E)-2-(3-oxoprop-1-enyl)benzaldehyde methyl4-formyl-3-nitrobenzoate 5,6-dimethoxy-2,2-dimethyl-2,3-dihydro-1H-inden-1-one 1-methylbicyclo[4.1.0]heptan-3-one 3-nitro-4-(trifluoromethoxy)benzaldehyde 2-hydroxyquinoline-6-carbaldehyde 2-nitro-3-(trifluoromethyl)benzaldehyde 1-(2-fluoro-4-methoxyphenyl)propan-2-one tert-butyl3-fluoro-4-oxopiperidine-1-carboxylate tert-butyl3-oxopropylcarbamate 2,2-dimethylcyclohexanone 9H-carbazole-3-carbaldehyde N,N-dimethyl-2-oxoacetamide 2-methylpent-4-yn-2-ol 3-tert-butyl-4-hydroxybenzonitrile 4-bromo-2-tert-butylphenol 1,3-dibutoxypropan-2-ol methyl4-hydroxyquinoline-6-carboxylate methyl3-cyano-4-hydroxybenzoate 4-chloro-6-methoxyquinolin-7-ol 3,4-dihydro-2H-benzo[b][1,4]oxazin-7-ol 2-(2-aminothiazol-5-yl)ethanolhydrochloride (R)-ethyl2-chloropropanoate (S)-4-amino-5-(4,4-dimethylcyclohexylamino)-5-oxopentanoicacid (1s,4s)-4-hydroxycyclohexanecarboxylicacid (S)-2-(tetrahydrofuran-3-yloxy)aceticacid (1S,4R)-1-methyl-4-(prop-1-en-2-yl)cyclohex-2-enol (R)-4-(hydroxymethyl)oxazolidin-2-one (S)-4-(hydroxymethyl)oxazolidin-2-one 化工資訊 9月1日，《廣西壯族自治區(qū)資源稅具體適用稅率等事項(xiàng)的決定》(以下簡(jiǎn)稱《決定》)將與《中華人民共和國(guó)資源稅法》同步正式施行。廣西資源稅適用的稅率將有哪些變化？新規(guī)又將帶來(lái)怎樣的優(yōu)惠政策？
國(guó)家稅務(wù)總局廣西壯族自治區(qū)稅務(wù)局資源環(huán)境稅處調(diào)研員韋學(xué)源介紹，根據(jù)廣西金屬礦和非金屬礦產(chǎn)的開采利用實(shí)際情況，《決定》對(duì)全區(qū)已征資源稅的鐵、錳、鉛等23種資源實(shí)行稅率平移。此外，適當(dāng)調(diào)整了廣西已征資源稅但稅率不適應(yīng)發(fā)展需要的16種資源的適用稅率。
其中，根據(jù)廣西部分資源的儲(chǔ)量分布，并考慮我區(qū)社會(huì)經(jīng)濟(jì)發(fā)展和資源的節(jié)約利用情況，適當(dāng)調(diào)高了煤、金、砂石等14種資源的適用稅率。通過(guò)稅收調(diào)節(jié)功能，加大對(duì)稀缺資源的保護(hù)，鼓勵(lì)企業(yè)技術(shù)創(chuàng)新，助力廣西經(jīng)濟(jì)健康綠色發(fā)展。
與此同時(shí)，降低了礦泉水和輕稀土的稅率。韋學(xué)源表示，河池等地生產(chǎn)的礦泉水屬于高端水，是廣西的優(yōu)質(zhì)資源，價(jià)格相對(duì)較高，從價(jià)計(jì)征導(dǎo)致企業(yè)的稅負(fù)相對(duì)較重。為助推廣西高端礦泉水產(chǎn)業(yè)發(fā)展，此次將礦泉水的適用稅率計(jì)征方式由“從價(jià)計(jì)征”調(diào)整為“從量計(jì)征”。此前，根據(jù)“從價(jià)計(jì)征”的計(jì)征方式，礦泉水按銷售額2%的稅率征收資源稅，假設(shè)一瓶500ml礦泉水銷售2元，即需繳納0.04元資源稅。調(diào)整為“從量計(jì)征”后，礦泉水資源稅按8元/立方米計(jì)征，生產(chǎn)高端礦泉水企業(yè)的稅負(fù)將明顯下降。對(duì)天然泉水則取消征收資源稅。
韋學(xué)源表示，此次新規(guī)實(shí)施，初步測(cè)算，總體上企業(yè)的稅負(fù)變化不大。個(gè)別企業(yè)稅負(fù)可能有變化，基本上也在納稅人可承受范圍內(nèi)，不會(huì)對(duì)其產(chǎn)生過(guò)大影響。與周邊云南、貴州、廣東、湖南等鄰近省份相比，稅負(fù)總體持平。
