国家税务总局关于手工回收煤炭征收资源税问题的批复
国税函〔1996〕605号Issued October 28, 1996
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
辽宁省地方税务局： 你局《关于手工回收煤炭是否征收资源税问题的请示》（辽地税函〔1996〕30号）收悉。对你省一些地区的部分单位和个人，在废弃的煤矸石中利用简易工具手工回收煤炭对外销售或使用，且这些煤炭属于未纳资源税的原煤，经研究决定：为便于加强资源税的征收管理，对这种未税原煤，可按其销售和自用数量依法照章征收资源税。 特此批复，请遵照执行。
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