资源税的应纳税额,按照应税产品的课税数量和规定的单位税额计算。
The tax payable for Resource tax shall be computed in accordance with the assessable volume of the taxable products and the prescribed unit tax amount.
现行自然资源税存在性质定位不合适、征收范围过窄、计税依据不合理、单位税额过低等问题。
The present natural resource tax has some problems, such as the nature localization is inappropriate, levies scope is too narrow, the tax basis is unreasonable, the unit tax amount is low, etc.
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