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根据资源税法律制度的规定，下列各项中，不属于资源税征税范围的是（）。
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根据资源税法律制度的规定，下列各项中，不属于资源税征税范围的是（）。
A、天然气
B、地下水
C、原油
D、液体盐
时间：2021-09-02 17:50
关键词：
财务与会计
税法一
CMS专题
初级会计职称
经济法基础
答案解析
B
目前资源税的征税范围仅包括矿产品和盐类，不包括地下水。
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