问题已解决
老師,這個題AC不是很理解,洗選煤征收資源稅嗎
FAILED



您好,正在為您解答
2023 01/12 15:41

新新老師 

2023 01/12 15:45
已稅原煤加工的洗選煤不需要繳納資源稅,因為資源稅具有稅不重整的特點。
但是用未稅原煤加工的洗選煤,在移送原煤的時候不用交資源稅,等加工成洗選煤再對外出售時,再叫資源稅。

新新老師 

2023 01/12 15:47
同學,這樣解釋您可以理解嗎,如果還有疑點,歡迎提出哦,期待您的好評

84785008 

2023 01/12 15:48
ac的重點是問原煤交不交稅嗎?我還以為是洗選煤

新新老師 

2023 01/12 15:52
AC就是一個已稅原煤和未稅原煤加工成的洗選煤
的區(qū)別,最后加工成的洗選煤交不交稅,要看原煤交沒交過稅,原煤交過稅的就不用交了,沒交的等加工成洗選煤銷售再交
