agid])) { foreach ($g_flag_thread[$flagid] as &$val) { flag_thread_filter($val); } flag_thread_set($flagid, $g_flag_thread[$flagid]); } } return $g_flag_thread[$flagid]; } // 设置缓存 $key = flagid / $val = flagid下tid数组 function flag_thread_set($key, $val) { global $g_flag_thread; FALSE === $g_flag_thread and $g_flag_thread = website_get('flag_thread'); empty($g_flag_thread) and $g_flag_thread = array(); $g_flag_thread[$key] = $val; return website_set('flag_thread', $g_flag_thread); } // 删除flag下tid缓存 function flag_thread_delete_cache($flagid) { global $g_flag_thread; FALSE === $g_flag_thread and $g_flag_thread = website_get('flag_thread'); empty($g_flag_thread) and $g_flag_thread = array(); if (isset($g_flag_thread[$flagid])) { unset($g_flag_thread[$flagid]); website_set('flag_thread', $g_flag_thread); } return TRUE; } // Delete by tid / 通过tid删除flag下的主题和对应flagid缓存 function flag_thread_delete_by_tid($tid) { global $g_flag_thread; FALSE === $g_flag_thread and $g_flag_thread = website_get('flag_thread'); if (empty($g_flag_thread)) { $g_flag_thread = array(); } else { $thread = well_thread_read_cache($tid); $arrlist = flag_thread_find($tid, 1, $thread['flags']); $flagarr = $ids = array(); foreach ($arrlist as $val) { $flagarr[] = $val['flagid']; $ids[] = $val['id']; if (isset($g_flag_thread[$val['flagid']])) unset($g_flag_thread[$val['flagid']]); } website_set('flag_thread', $g_flag_thread); // 主键更新 flag_update($flagarr, array('count-' => 1)); // 主键删除 flag_thread_delete($ids); } return TRUE; } // 主键删除 通过$flagid删除flag下的主题和对应flagid缓存 function flag_thread_delete_by_flagid($flagid) { global $g_flag_thread; FALSE === $g_flag_thread and $g_flag_thread = website_get('flag_thread'); $read = flag_read_cache($flagid); if (empty($read)) return TRUE; $arrlist = flag_thread_find_by_flagid($flagid, 1, $read['count']); if (empty($arrlist)) return TRUE; $flagarr = $ids = array(); $n = 0; foreach ($arrlist as $val) { ++$n; $flagarr[] = $val['flagid']; $ids[] = $val['id']; if (isset($g_flag_thread[$flagid])) unset($g_flag_thread[$flagid]); } website_set('flag_thread', $g_flag_thread); // 主键更新 flag_update($flagarr, array('count-' => $n)); // 主键删除 $r = flag_thread_delete($ids); return $r; } ?>组保留的标签 余下为需要删除的标签 unset($oldtag[$key]); } } } if (!empty($oldtag)) { $tagids = array(); foreach ($oldtag as $tagid => $tagname) { $tagids[] = $tagid; } well_oldtag_delete($tagids, $tid); } $r = well_tag_process($tid, $fid, $create_tag, $tagarr); return $r; } // 删除标签和绑定的主题 function well_oldtag_delete($tagids, $tid) { $pagesize = count($tagids); $arrlist = well_tag_find_by_tagids($tagids, 1, $pagesize); $delete_tagids = array(); // 删除 $tagids = array(); $n = 0; foreach ($arrlist as $val) { ++$n; if (1 == $val['count']) { // 只有一个主题 $delete_tagids[] = $val['tagid']; } else { $tagids[] = $val['tagid']; } } !empty($delete_tagids) and well_tag_delete($delete_tagids); $arlist = well_tag_thread_find_by_tid($tid, 1, $n); if ($arlist) { $ids = array(); foreach ($arlist as $val) $ids[] = $val['id']; well_tag_thread_delete($ids); } !empty($tagids) and well_tag_update($tagids, array('count-' => 1)); } // 标签数据处理 $arr=新提交的数组 $tagarr=保留的旧标签 function well_tag_process($tid, $fid, $new_tags = array(), $tagarr = array()) { if (empty($tid)) return ''; // 新标签处理入库 if ($new_tags) { $threadarr = array(); $tagids = array(); $i = 0; $size = 5; $n = count($tagarr); $n = $n > $size ? $size : $size - $n; foreach ($new_tags as $name) { ++$i; $name = trim($name); $name = stripslashes($name); $name = strip_tags($name); $name = str_replace(array(' ', '#', "@", "$", "%", "^", '&', '·', '<', '>', '；', '`', '~', '!', '￥', '……', ';', '?', '？', '-', '—', '_', '=', '+', '.', '{', '}', '|', ':', '：', '、', '/', '。', '[', ']', '【', '】', '‘', ' ', ' ', ' ', ' ', ' '), '', $name); $name = htmlspecialchars($name, ENT_QUOTES); if ($name && $i <= $n) { // 查询标签 $read = well_tag_read_name($name); if ($read) { // 存在 count+1 $tagids[] = $read['tagid']; } else { // 入库 $arr = array('name' => $name, 'count' => 1); $tagid = well_tag_create($arr); FALSE === $tagid and message(-1, lang('create_failed')); $read = array('tagid' => $tagid, 'name' => $name); } $tag_thread = array('tagid' => $read['tagid'], 'tid' => $tid); $threadarr[] = $tag_thread; $tagarr[$read['tagid']] = $read['name']; } } !empty($threadarr) and tag_thread_big_insert($threadarr); !empty($tagids) and well_tag_update($tagids, array('count+' => 1)); } $json = empty($tagarr) ? '' : xn_json_encode($tagarr); return $json; } ?>内容的栏目 * @param int $category 0列表 1频道 2单页 3外链 * @return array */ function category_list($forumlist, $model = 0, $display = 0, $category = 0) { if (empty($forumlist)) return NULL; static $cache = array(); $key = $model . '-' . $display . '-' . $category; if (isset($cache[$key])) return $cache[$key]; if ($display) { foreach ($forumlist as $k => $val) { if (1 == $val['display'] && 1 == $val['type'] && $val['category'] == $category) { $cache[$key][$k] = $val; } } } else { foreach ($forumlist as $k => $val) { if (1 == $val['type'] && $val['category'] == $category) { $cache[$key][$k] = $val; } } } return empty($cache[$key]) ? NULL : $cache[$key]; } /** * @param $forumlist 所有版块列表 不分模型 * @param int $display 0全部CMS栏目 1在首页和频道显示内容的栏目 * @param int $category 0列表 1频道 2单页 3外链 * @return array */ function category_list_show($forumlist, $display = 0, $category = 0) { if (empty($forumlist)) return NULL; static $cache = array(); $key = $display . '-' . $category; if (isset($cache[$key])) return $cache[$key]; if ($display) { foreach ($forumlist as $k => $val) { if (1 == $val['display'] && 1 == $val['type'] && $val['category'] == $category) { $cache[$key][$k] = $val; } } } else { foreach ($forumlist as $k => $val) { if (1 == $val['type'] && $val['category'] == $category) { $cache[$key][$k] = $val; } } } return empty($cache[$key]) ? NULL : $cache[$key]; } /** * @param $forumlist 所有版块列表 * @return mixed BBS栏目数据(仅列表) 尚未开放bbs频道功能 */ function forum_list($forumlist) { if (empty($forumlist)) return array(); static $cache = array(); if (isset($cache['bbs_forum_list'])) return $cache['bbs_forum_list']; $cache['bbs_forum_list'] = array(); foreach ($forumlist as $_fid => $_forum) { if ($_forum['type']) continue; $cache['bbs_forum_list'][$_fid] = $_forum; } return $cache['bbs_forum_list']; } // 导航显示的版块 function nav_list($forumlist) { if (empty($forumlist)) return NULL; static $cache = array(); if (isset($cache['nav_list'])) return $cache['nav_list']; foreach ($forumlist as $fid => $forum) { if (0 == $forum['nav_display']) { unset($forumlist[$fid]); } } return $cache['nav_list'] = $forumlist; } ?>销售砂石应交什么税
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销售砂石应交什么税

2025-06-09 17:59:18   0次

销售砂石应交什么税

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销售砂石涉及的税种主要包括资源税、增值税和所得税三类。若为开采后直接销售，需缴纳资源税（税率因地区而异，如安徽2元/立方米）；增值税按销售方纳税人类型适用3%（简易征收）或13%税率；所得税则根据企业性质缴纳企业所得税（25%）或个人经营所得税。中间商转售无需资源税但需缴纳增值税和所得税。

以下从税法依据和实务操作层面展开分析：

一、资源税的征收逻辑

资源税的纳税义务产生于开采环节而非销售环节，依据《中华人民共和国资源税法》第一条明确规定，开发应税资源的单位或个人为纳税人。砂石作为非金属矿原矿，其税率由省级制定，例如安徽执行2元/立方米，甘肃为1元/立方米。但需注意，若销售方仅为贸易商而非开采主体，则无需承担资源税义务。这一税种设计体现了国家对自然资源开发利用的调控职能，通过差别化税率引导资源合理开发。实务中，开采企业需按月申报产量并计算应纳税额，同时需留存采矿许可证、开采量计量记录等备查资料。

二、增值税的政策适用差异

增值税的处理存在三种情形：一是开采企业销售自产砂石可选用简易计税按3%征收率，依据为财税〔2009〕9号文关于建筑用砂石料的特殊规定；二是一般纳税人外购后销售须按13%税率计税；三是提供加工服务后销售可视同自产适用3%简易征收。2025年新政允许大宗贸易企业申请最高40%的增值税财政返还，但需符合地方留存税收奖励条件。纳税人需特别注意：选择简易计税后36个月内不得变更，且进项税额不得抵扣。建议企业根据年销售额规模（小规模纳税人标准为500万元）、上游票据取得情况等因素进行税务筹划。

三、所得税的征管要点

企业所得税按应纳税所得额的25%计征，但符合条件的小型微利企业可适用5%-20%优惠税率。个人经营者则按5%-35%超额累进税率缴纳个人所得税。成本凭证管理是关键风险点，特别是向个体供应商采购时易出现发票缺失问题。2025年行业报告显示，砂石价格持续走低加剧了企业税负压力，建议企业通过规范采购流程、适用区域性税收优惠（如西部大开发15%税率）等方式优化税负。建筑企业采购砂石时，应优先选择能开具增值税专用发票的供应商以降低综合成本。

四、征管动态与行业趋势

2025年专项债重点投向基建领域，砂石需求有望回升，但价格下行压力仍存。税务机关加强了对资源税源头管控，推行开采量远程监控系统。纳税人需关注三个合规要点：一是资源税申报需与采矿许可证载明产能匹配；二是增值税适用不同计税方式时应分账核算；三是跨区域销售需按规定预缴税款。建议企业建立砂石产销存台账，定期进行税务健康检查，必要时借助专业机构开展税收筹划。

本题链接：

资源税增值税所得税