初级经济法财产和行为税法律制度29 资源税征收与从高原则

from 2026初级经济法随身听 | 路上听考点到家做真题

【本期主题】拆解资源税税目税率的边界划定与从高适用原则——五大类自然馈赠的"原木vs木椅"区分、原矿选矿的计税选择、比例税率与定额税率的效率平衡，以及"和牛白菜"的混账惩罚。【核心案例】人造石油和汽油为何不在资源税范围？砂石按吨收vs原油按价收的征管效率逻辑？高品位矿与低品位矿混合开采不分别核算的后果？地热和天然卤水为何可选定额税率？

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初级经济法财产和行为税法律制度29 资源税征收与从高原则

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