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Q钟税官:我所在公司是一家煤炭企业,目前有部分煤矿开采年代较长,预计剩余开采年限不超过5年,听说这部分煤矿可享受资源税税收优惠政策。请问根据税法规定,哪些煤矿可享受资源税税收优惠政策,我公司如何办理有关减税手续?某煤炭企业负责人A某煤炭企业负责人:《财政部国家税务总局关于实施煤炭资源税改革的通知》(财税[2014]72号)第四条第一款规定,对衰竭期煤矿开采的煤炭,资源税减征30%。所谓衰竭期煤矿,是指
Q Zhongli Guan: My company is a coal company. At present, some coal mines have a long history of mining. The remaining mining period is estimated to be no more than 5 years. I heard that some coal mines enjoy preferential tax policies on resource tax. May I ask according to tax laws and regulations, which mine can enjoy the resource tax preferential tax policies, how to handle tax relief procedures? A coal company responsible person A coal company responsible person: “Ministry of Finance State Administration of Taxation on the implementation of the reform of coal resources tax notice ”(Cai Shui [2014] No. 72) Article 4, paragraph 1, provides for a 30% reduction of the resource tax on the coal mined during the depletion period. The so-called depletion of coal, refers to