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浅谈资源税和城镇土地使用税的征收对象
来 源:www.71-fuwu.com     发布时间:2016-6-26 9:56:31




城镇土地使用税


Urban land use tax


以在城市、县城、建制镇和工矿区范围内的土地为征税对象,以实际占用的土地面积为计税依据,按规定税额对使用土地的单位和个人征收。其税额标准依大城市、中等城市、小城市和县城、建制镇、工矿区分别确定,在每平方米0.6元~30元之间。城镇土地使用税按年计算、分期缴纳,具体纳税期限由各省、自治区、直辖市人民政府根据当地的实际情况确定。


The land in the cities, counties, towns and industrial and mining areas range as the object of Taxation, to the actual occupation of the land area of tax basis, according to the provisions of the tax on the use of land units and individuals collected. The tax standard according to the big cities, medium cities, small cities and counties, towns and industrial and mining areas were determined between 0.6 yuan per square meter to 30 yuan. Urban land use tax shall be calculated and paid in installments, and the specific tax period shall be determined by the people's governments of all provinces, autonomous regions and municipalities directly under the central government in accordance with the actual conditions of the local situation.


资源税


resource tax


对在我国境内开采各种应税自然资源的单位和个人征收。征税范围包括原油、天然气、煤炭、其他非金属矿原矿、黑色金属矿原矿、有色金属矿原矿、盐等7大类。资源税采用从价定率和从量定额的方法征收。原油、天然气产品的资源税税率为销售额的5%~10%。资源税其他税目因资源的种类、区位不同,税额标准为每吨0.3元到60元不等。


Collection of units and individuals who exploit various taxable natural resources within the territory of china. Scope of Taxation include crude oil, natural gas, coal and other non-metal ores, ferrous metal ores, non-ferrous metal ores, salt and other seven major categories. Using the rate and resource tax from the amount of fixed collection method. The resource tax rate for crude oil and natural gas products is 5% to 10% of sales. Resource tax elsewhere because of resource types, different location, the tax standard is 0.3 yuan per ton to 60 yuan.




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