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Does Kunming pay a resource tax for mining construction stones?

  • Yunnan Provincial Bureau of Local Taxation on Printing and Distributing Yunnan Province's Comprehensive Implementation of Resource Tax Reform Implementation Plan

    The "Implementation Plan for Comprehensively Promoting Resource Tax Reform in Yunnan Province" on July 18, 2016 has been approved by the Provincial People's Government, and is now being issued. Taxpayers who mine or produce taxable products within the province and need to adjust their tax payment locations shall be at the provincial level.

  • Announcement on Several Issues Concerning the Implementation of Preferential Policies for Resource Tax Reform

    January 24, 2017 I. The resource tax shall be levied on mines that meet the conditions for filling and depletion and exhaustion, and a record management system shall be implemented. 2. For the mining in accordance with the law under the buildings, railways, and water bodies (hereinafter referred to as "three under") through filling and mining methods, the competent tax authority may request the competent land and resources department to provide relevant information.

  • Notice on Specific Policies on Resource Tax Reform

    On May 9, 2016, in order to effectively complete the reform of resource tax, ensure that the amount of "resource resource tax and mineral resource compensation fees (the amount of resource tax paid by iron ore mining enterprises shall be 40%)" Where the taxation location of mineral resources mined under buildings, railways, and water bodies through filling and mining according to law, mined within the scope of resource tax reduction or production of taxable products, need to be adjusted, the local tax authorities at the provincial level shall decide.

  • Yunnan Provincial Bureau of Local Taxation on Printing and Distributing Yunnan Province's Comprehensive Implementation of Resource Tax Reform Implementation Plan

    The "Implementation Plan for Comprehensively Promoting Resource Tax Reform in Yunnan Province" on July 18, 2016 has been approved by the Provincial People's Government, and is now being issued. Taxpayers who mine or produce taxable products within the province and need to adjust their tax payment locations shall be at the provincial level.

  • Resource Tax Reform in China's Accounting Perspective

    At present, the scope of resource tax levy includes petroleum, coal, natural gas, other non-metal ores, ores, and non-metallic non-metallic minerals. The resource tax model is designed to reflect the use of resources by enterprises, that is, companies with more resources are paying more taxes "Measures for the Collection and Management of Stone Resource Taxes", starting from January 1, 2013, the implementation of ad valorem levy on phosphate rock resource taxes at a tax rate: Provincial Local Taxation Bureau's Announcement on Adjusting the Taxation Standard for Sand and Stone Resource Taxes for Construction " (Shanxi Province Local Taxation Bureau

  • Resource Tax Reform This Year's Economic Observer Network-Professional Financial News Economic Observer

    On October 9, 2017, as a veritable green tax, the resource tax reform has been fully pushed forward for over a year. A major reform and deployment required for the water resources security strategy is also Hebei's effective control of groundwater extraction and water pressure. The city reduced or levied iron ore resource tax of 19.08 million yuan, accounting for 31% of the total iron ore resource tax of 60.52 million yuan.

  • Announcement on Several Issues Concerning the Implementation of Preferential Policies for Resource Tax Reform

    January 24, 2017 I. The resource tax shall be levied on mines that meet the conditions for filling and depletion and exhaustion periods, and a filing management system shall be implemented. 2. For the mining in accordance with the law under the buildings, railways, and water bodies (hereinafter referred to as "three under") through filling and mining methods, the competent tax authority may request the competent land and resources department to provide relevant information.

  • Resource Tax Reform in China's Accounting Perspective

    At present, the scope of resource tax levy includes petroleum, coal, natural gas, other non-metal ores, ores, and non-metallic non-metallic minerals. The resource tax model is designed to reflect the use of resources by enterprises, that is, companies with more resources are paying more taxes "Measures for the Collection and Management of Stone Resource Taxes", starting from January 1, 2013, the implementation of ad valorem levy on phosphate rock resource taxes at a tax rate: Provincial Local Taxation Bureau's Announcement on Adjusting the Taxation Standard for Sand and Stone Resource Taxes for Construction " (Shanxi Province Local Taxation Bureau

  • Resource Tax Reform This Year's Economic Observer Network-Professional Financial News Economic Observer

    On October 9, 2017, as a veritable green tax, the resource tax reform has been fully pushed forward for over a year. A major reform and deployment required for the water resources security strategy is also Hebei's effective control of groundwater extraction and water pressure. The city reduced or levied iron ore resource tax of 19.08 million yuan, accounting for 31% of the total iron ore resource tax of 60.52 million yuan.

  • Notice on Specific Policies on Resource Tax Reform

    On May 9, 2016, in order to effectively complete the reform of resource tax, ensure that the amount of "resource resource tax and mineral resource compensation fees (the amount of resource tax paid by iron ore mining enterprises shall be 40%)" Where the taxation location of mineral resources mined under buildings, railways, and water bodies through filling and mining according to law, mined within the scope of resource tax reduction or production of taxable products, need to be adjusted, the local tax authorities at the provincial level shall decide.

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