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The Declaration Form Of Resource Tax Is Divided Into Several Categories. How Does It Apply?

2007/6/25 15:43:00 40520

At present, the declaration of resource tax in Beijing mainly adopts the way of combination of table and ticket (that is, the first form of payment book is declaration form).

There are 2 types of resource tax returns: the resource tax return form is applied to the tax payers who file the normal declaration, and the resource tax return form is applicable to the taxpayers of "zero declaration" and "tax reduction declaration".

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Which Units And Individuals Should Pay Resource Tax?

According to the provisions of the Provisional Regulations of the People's Republic of China on resource tax, the units and individuals that produce the prescribed mineral products or salt production within the territory of People's Republic of China shall be the taxpayers of the resource tax.