按照现行资源税税目税率规定，石墨以精矿为征税对象，则下列表述中正确的有（）。 -题库考试答案搜索网

按照现行资源税税目税率规定，石墨以精矿为征税对象，则下列表述中正确的有（）。

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2021-07-17 21:03

A、石墨开采企业甲销售自采未税石墨原矿不缴纳资源税
B、石墨开采企业甲销售自采未税石墨原矿生产的精矿应缴纳资源税
C、乙企业从石墨开采企业甲购入已税原矿连续加工精矿销售，应按购销差额缴纳资源税
D、丙企业以自产未税石墨精矿和从甲企业购入的45万元（不含增值税，下同）已税精矿混合对外销售，取得100万元销售额，则丙企业应按照55万元计算资源税

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正确答案

BD

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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