税种精讲-资源税-成都会计培训-聚焦会计职称考试（初级/中级）、注册会计师（CPA）、税务师等认证培训，同时提供多行业真账实操、财务数据分析等职业技能提升课程，满足学员从入门到精通的进阶需求！

1 第一章资源税的纳税人及税目、税率
1. 第一节资源税的纳税人
  
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2. 第二节资源税的税目
  
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3. 第三节资源税的税率
  
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2 第二章资源税应纳税额的计算
1. 第一节资源税的计税依据
  
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2. 第二节资源税应纳税额的计算
  
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3 第三章减免税项目
1. 第一节减免税项目
  
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4 第四章资源税的征收管理
1. 第一节资源税的征收管理
  
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5 第五章纳税申报表简介及案例分析
1. 第一节资源税申报表简介
  
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2. 第二节附表相关内容
  
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3. 第三节申报案例一（原矿类税目的填报）
  
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4. 第四节申报案例二（精矿类税目的填报）
  
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5. 第五节申报案例三（涉及减免税申报的填报）
  
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6. 第六节申报案例四（从量定额计征）
  
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