税务英语——资源税

One day, Mr. Johnson come to Tax Service Hall of Beijing Local Tax Bureau and consult them about Resource Tax matters.

一天， 约翰逊先生来到北京地方税务局的办税服务大厅并对资源税的情况向工作人员进行了咨询。

 

B: If you don’t mind I’d like to ask you for information about the Resource Tax?

我能向你咨询一下有关资源税的情况吗？

 

A: Of course not.

当然可以

 

B: Literally speaking, is the Resource Tax a tax levied on resources that exist in mature?

从字面上讲，资源税是对自然界中存在的资源征收的一种税吗

 

A: Partially yes. Natural resources are rich in varieties. China, however, presently only levies the Resource Tax on those businesses engaged in the exploitation of taxable mineral products and the production of salt. Tax is computed on the basis of the quantities of taxable resources sold or self-consumed.

不全对。自然界中的资源极为丰富，目前中国开征的资源税是对在我国境内开采应税矿产品及生产盐的单位和个人，就其应税资源销售数量或自用数量为课税对象而征收的一种税。

 

B: What are the uses and purposes of imposing the Resource Tax? Is it only for securing fiscal revenue?

征收资源税的作用和目的是什么？只是为了取得一定的财政收入吗？

 

A: The Resource Tax is mainly levied for adjusting differential income derived from resources. The Resource Tax with reasonably discriminate rates is imposed to collect that revenue of different grades so that competition on a relatively equal footing is promoted for those resource exploitation and utilization businesses.

国家开征资源税的主要目的在于调节资源级差收入，通过资源税的开征，合理确定差别税率，把上述级差收入征收上来，才能促进资源开发企业之间以及利用资源的企业之间，在较为平等的基础上开展竞争。

 

B: What resources in China are subject to the Resource Tax ?

目前中国对那些资源毪资源税？

 

A: According to China’s Provisional Regulations, taxable resources cover two broad categories: mineral products and salt. The first category includes crude oil, natural gas, coal, other non-metal ores, ferrous metal ores and non-ferrous metal ores while the second includes solid salt and liquid salt.

根据我国资源税暂行条例的规定，属于征税范围的资源可分为矿产品和盐两大类。矿产品包括原油、天然气、煤炭、其他非金属矿原矿、黑色金属矿原矿和有色金属矿原矿；盐包括固体盐和液体盐两种。

 

B: Do differences exist in tax payment in different regions in China?

 各个地区的资源缴纳的税收相同吗？

 

A: No, there are differences in tax payment in different regions in China.

各个地区的资源所缴纳的税款是不同的。

 

B: How is the tax computed?

资源税如何征收？

 

A: Computation of the Resource Tax is based on quantity and tax-per-unit. Eight grade ganging from 0.3 yuan to 60 yuan are specified and applicable in accordance with the measurement unit ton or thousand cubic meters of the taxable resources.

资源税实行从量定额征收，以应税资源的计量单位吨或千立方米确定0.3到60元的8个幅度税额。

 

B: Since the Resource Tax is computed on the basis of quantity and tax-per-unit, would the computation equation be Tax payable=Assessable volume of taxable products×Applicable tax amount per unit?

资源税既然是从量定额征收，那么计算应缴的税款公式为：应纳税额＝课税数量×单位税额？

 

A: Yes. You really have an intimate understanding of the Chinese tax system..

是的，你对中国税制真是很了解。

 

B: Thank you.

谢谢