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鉴于目前煤炭资源浪费严重的情况,我们认为,开征国家能源保护税是阻止资源破坏和浪费的可行办法。一、开征的范围、征收对象、征收率征收范围:凡是按我国税法规定缴纳所得税的统配及地方国营、集体、乡镇和个体煤矿,都属于缴纳国家能源保护税的范围。征收对象:以统配、地方国营、集体、乡镇和个体煤矿当年缴纳的所得税
Given the current serious waste of coal resources, we believe that introducing a national energy conservation tax is a feasible way to prevent resource destruction and waste. First, the scope of the expropriation, collection targets, the scope of levying levied: Those who pay income tax in accordance with the provisions of our tax law and the local state-owned, collective, townships and individual coal mines, are subject to pay the scope of national energy protection tax. The object of collection: According to unification, local state-owned, collective, township and individual coal mine income tax paid