一文读懂资源税

Group 1 - The article discusses the resource tax system, including the tax categories and rates as per the "Tax Category and Rate Table" [4] - It explains that the specific applicable tax rates for resources are determined by local governments based on various factors such as resource quality and environmental impact [4] - The resource tax can be levied based on either value or quantity, with local governments having the authority to choose the method of assessment [5] Group 2 - The tax amount under the value-based assessment is calculated by multiplying the sales revenue of taxable resources by the applicable tax rate [7] - For quantity-based assessment, the tax amount is determined by multiplying the sales quantity of taxable products by the applicable tax rate [8] - The article outlines exemptions and reductions for certain situations, such as the extraction of crude oil and natural gas under specific conditions [9][10]