关于新资源税法的介绍（二）
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2019年8月26日，第十三届全国人民代表大会常务委员会第十二次会议审议通过了《中华人民共和国资源税法》，并自2020年9月1日起施行。资源税法是贯彻习近平生态文明思想、落实税收法定原则、完善地方税体系的重要举措。与之前的资源税制度相比，新出台的资源税法主要有哪些变化呢？让我们一起通过本期微课学习一下吧。
本次微课堂的主要内容：关于新资源税法的介绍（二）
戳视频?
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00 30" 征收管理
03 02" 税收优惠
07 56" 计算示例
向上滑动阅览
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来源：纳税服务和宣传中心
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