Core Viewpoint - The article discusses the regulations and guidelines regarding resource tax, specifically focusing on the determination of taxable product sales quantities and the treatment of mixed sales of purchased and self-extracted products [3][5][8]. Group 1: Taxable Product Sales Quantity - The sales quantity of taxable products includes the actual sales quantity of products extracted or produced by the taxpayer and the quantity of taxable products used for self-consumption [3][4]. - Taxpayers must accurately calculate the purchase amounts or quantities of externally purchased taxable products, and any inaccuracies will result in the total amount being subject to resource tax [5][6]. Group 2: Mixed Sales and Processing - When taxpayers mix purchased taxable products with self-extracted products for sales or processing, they are allowed to deduct the purchase amounts or quantities of the externally purchased products from the taxable sales amount or quantity [5][6]. - The deduction calculation for mixed sales of externally purchased raw ore and self-extracted raw ore is based on the applicable tax rates for the respective products in the region [6][7]. Group 3: Exemptions from Resource Tax - According to the Resource Tax Law, certain conditions exempt taxpayers from resource tax, such as the extraction of crude oil used for heating during transportation within the oil field [8].
12366热点问题解答——资源税热点问题解答
蓝色柳林财税室·2025-06-27 11:56