各州、市地方税务局,省局直属征收分局:最近,有州市反映,部分地方对电站建设工程使用砂石料是否征收资源税税企双方争议较大,要求省局明确。经研究,现明确如下:关于我省资源税的征收范围问题,省局经省人民政府同意,于1994年即以《云南省地方税务 State, Local Taxation Bureau of the State, City Directly under the Levy Branch: Recently, some states said that in some places, the use of gravel materials for construction of power stations is subject to controversy over the taxation of resource taxation enterprises, requiring the provincial bureau to clarify. After the study, it is clear as follows: On the issue of the scope of tax collection of resources in our province, the provincial government agreed by the provincial people’s government in 1994 that "Yunnan Province, local tax