财政部国家税务总局关于调整天津溏沽盐场资源税税额标准的通知
财税〔2005〕173号Issued December 12, 2005
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
天津市财政局、地方税务局： 根据《中华人民共和国资源税条例》的有关规定和企业的实际情况，为了鼓励企业积极开展技术创新、综合利用资源、保护生态环境，经研究决定，自2006年1月1日起对利用废水制盐的塘沽盐场暂减按10元/吨征收应缴纳的资源税。
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.