下列有关资源税税收优惠的表述中，正确的有（）。 -题库考试答案搜索网

下列有关资源税税收优惠的表述中，正确的有（）。

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2021-07-17 21:03

A、对实际开采年限在15年以上的衰竭期矿山开采的矿产资源，资源税减征30%
B、对依法在建筑物下、铁路下、水体下通过充填开采方式采出的矿产资源，资源税减征50%
C、对深水油气田资源税减征50%
D、对油田范围内运输稠油过程中用于加热的原油、天然气免征资源税

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正确答案

ABD

试题解析

标签：财会金融类税务师税法(一) 税法(二) 涉税服务相关法律财务与会计涉税服务实务第八章资源税法和环境保护税法

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