【一图读懂】资源税的纳税义务发生时间是如何规定的?
蓝色柳林财税室·2026-01-11 01:37

Group 1 - The article discusses the regulations regarding the mixed sales and processing of taxable products, emphasizing the need for accurate accounting of purchased taxable products and their deductibility [8][9][10] - Taxpayers are allowed to deduct the purchase amount or quantity of externally sourced taxable products when calculating sales amounts or quantities of taxable products [9][10] - If taxpayers cannot separately account for the purchase amounts of externally sourced taxable products, they must follow the mixed sales deduction method as determined by the tax authority [10] Group 2 - Taxpayers can apply for a refund of vehicle and vessel tax for the period after the vehicle or vessel has been scrapped, stolen, or lost, provided they have the necessary documentation [13]