下列关于资源税纳税环节和纳税地点的表述中，正确的有（）。 -题库考试答案搜索网

下列关于资源税纳税环节和纳税地点的表述中，正确的有（）。

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2021-07-17 21:03

A、收购未税矿产品的个体户，其纳税地点为收购地
B、纳税人应当向矿产品的开采地或盐的生产地缴纳资源税
C、销售自采原矿或者自采原矿加工的金精矿、粗金，在移送使用时缴纳资源税
D、以应税产品投资、分配、抵债、赠与、以物易物等依照有关规定计算缴纳资源税

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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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