民法典宣传月｜《民法典》里的那些税事之资源税篇

Core Viewpoint - The article discusses the tax-related provisions in the "Civil Code of the People's Republic of China," particularly focusing on resource tax and water resource tax, highlighting their implications for taxpayers and the environment [3]. Resource Tax - Resource tax applies to units and individuals developing taxable resources within the territory and jurisdiction of the People's Republic of China [5]. - Exemptions from resource tax include: - Crude oil extracted and transported for heating within the oil field [5]. - Coalbed gas extracted for safety production needs [5]. - Reductions in resource tax include: - 20% reduction for crude oil and natural gas extracted from low-yield oil and gas fields [5]. - 30% reduction for high-sulfur natural gas, tertiary oil recovery, and crude oil and natural gas from deep-water oil and gas fields [5]. - 40% reduction for heavy oil and high-viscosity oil [5]. - 30% reduction for minerals extracted from depleted mines [5]. - The State Council can exempt or reduce resource tax to promote resource conservation and environmental protection, subject to the approval of the Standing Committee of the National People's Congress [5]. Water Resource Tax - The water resource tax targets surface water and groundwater, excluding unconventional water sources such as recycled water, rainwater, seawater, and brackish water [6]. - Surface water encompasses dynamic and static water on land, including rivers, lakes, and water resource allocation projects [6].