财政部国家税务总局关于调整山西等省煤炭资源税税额的通知
财税〔2004〕187号Issued December 13, 2004
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
山西、内蒙古、青海省（自治区）财政厅、地方税务局：     根据《中华人民共和国资源税暂行条例》的有关规定和相关企业的实际情况，经研究决定：     自2004年7月1日起，将山西省境内煤炭资源税税额调整至3.2元/吨，青海省、内蒙古自治区境内煤炭资源税税额调整至2.3元/吨。  
Reproduced from the STA Policy and Regulations Library. Departmental normative documents are not legislation and rank below departmental rules, laws and administrative regulations. Where this electronic text differs from the officially published text, the official text governs.