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["附件1"]
["辽宁省资源税税目税率表"]
["税目",null,null,"征税对象","税率"]
["能源矿产","煤",null,"原矿",{"v":0.03,"d":"3%"}]
[{"$nulls":3},"选矿",{"v":0.02,"d":"2%"}]
[null,"煤成（层）气",null,"原矿",{"v":0.01,"d":"1%"}]
[{"$nulls":3},"选矿",{"v":0.01,"d":"1%"}]
[null,"油页岩",null,"原矿",{"v":0.03,"d":"3%"}]
[{"$nulls":3},"选矿",{"v":0.03,"d":"3%"}]
[null,"油砂、天然沥青、石煤",null,"原矿",{"v":0.01,"d":"1%"}]
[{"$nulls":3},"选矿",{"v":0.01,"d":"1%"}]
[null,"地热",null,"原矿","6元/立方米"]
["金属矿产","黑色金属","铁","原矿",{"v":0.08,"d":"8%"}]
[{"$nulls":3},"选矿",{"v":0.05,"d":"5%"}]
[null,null,"锰","原矿",{"v":0.025,"d":"2.5%"}]
[{"$nulls":3},"选矿",{"v":0.025,"d":"2.5%"}]
[null,null,"铬、钒、钛","原矿",{"v":0.01,"d":"1%"}]
[{"$nulls":3},"选矿",{"v":0.01,"d":"1%"}]
[null,"有色金属","铜","原矿",{"v":0.04,"d":"4%"}]
[{"$nulls":3},"选矿",{"v":0.03,"d":"3%"}]
[null,null,"铅","原矿",{"v":0.09,"d":"9%"}]
[{"$nulls":3},"选矿",{"v":0.03,"d":"3%"}]
[null,null,"锌","原矿",{"v":0.09,"d":"9%"}]
[{"$nulls":3},"选矿",{"v":0.03,"d":"3%"}]
[null,null,"轻稀土","选矿",{"v":0.07,"d":"7%"}]
[null,null,"金","原矿",{"v":0.06,"d":"6%"}]
[{"$nulls":3},"选矿",{"v":0.04,"d":"4%"}]
[null,null,"银","原矿",{"v":0.06,"d":"6%"}]
[{"$nulls":3},"选矿",{"v":0.045,"d":"4.5%"}]
[null,null,"镁","原矿",{"v":0.04,"d":"4%"}]
[{"$nulls":3},"选矿",{"v":0.04,"d":"4%"}]
[null,null,"锗","原矿",{"v":0.055,"d":"5.5%"}]
[{"$nulls":3},"选矿",{"v":0.055,"d":"5.5%"}]
[null,null,"锡、镍、锑、钴、铋、汞、铝土矿、铍、锂、锆、锶、铷、铯、铌、钽、镓、铟、铊、铪、铼、镉、硒、碲","原矿",{"v":0.02,"d":"2%"}]
[{"$nulls":3},"选矿",{"v":0.02,"d":"2%"}]
[null,null,"铂、钯、钌、锇、铱、铑","原矿",{"v":0.05,"d":"5%"}]
[{"$nulls":3},"选矿",{"v":0.05,"d":"5%"}]
["非金属矿产","矿物类","高岭土","原矿",{"v":0.06,"d":"6%"}]
[{"$nulls":3},"选矿",{"v":0.06,"d":"6%"}]
[null,null,"石灰岩","原矿",{"v":0.06,"d":"6%"}]
[{"$nulls":3},"选矿",{"v":0.06,"d":"6%"}]
[null,null,"磷","原矿",{"v":0.03,"d":"3%"}]
[{"$nulls":3},"选矿",{"v":0.03,"d":"3%"}]
[null,null,"石墨","原矿",{"v":0.055,"d":"5.5%"}]
[{"$nulls":3},"选矿",{"v":0.055,"d":"5.5%"}]
[null,null,"萤石","原矿",{"v":0.05,"d":"5%"}]
[{"$nulls":3},"选矿",{"v":0.05,"d":"5%"}]
[null,null,"硫铁矿","原矿",{"v":0.04,"d":"4%"}]
[{"$nulls":3},"选矿",{"v":0.03,"d":"3%"}]
[null,null,"自然硫","原矿",{"v":0.015,"d":"1.5%"}]
[{"$nulls":3},"选矿",{"v":0.01,"d":"1%"}]
[null,null,"天然石英砂","原矿",{"v":0.12,"d":"12%"}]
[{"$nulls":3},"选矿",{"v":0.05,"d":"5%"}]
[null,null,"水晶","原矿",{"v":0.05,"d":"5%"}]
[{"$nulls":3},"选矿",{"v":0.05,"d":"5%"}]
[null,null,"工业用金刚石","原矿",{"v":0.12,"d":"12%"}]
[{"$nulls":3},"选矿",{"v":0.12,"d":"12%"}]
[null,null,"长石","原矿",{"v":0.05,"d":"5%"}]
[{"$nulls":3},"选矿",{"v":0.05,"d":"5%"}]
[null,null,"滑石","原矿",{"v":0.1,"d":"10%"}]
[{"$nulls":3},"选矿",{"v":0.04,"d":"4%"}]
[null,null,"菱镁矿","原矿",{"v":0.12,"d":"12%"}]
[{"$nulls":3},"选矿",{"v":0.04,"d":"4%"}]
[null,null,"硼","原矿",{"v":0.12,"d":"12%"}]
[{"$nulls":3},"选矿",{"v":0.04,"d":"4%"}]
[null,null,"膨润土","原矿",{"v":0.025,"d":"2.5%"}]
[{"$nulls":3},"选矿",{"v":0.02,"d":"2%"}]
[null,null,"硅灰石","原矿",{"v":0.03,"d":"3%"}]
[{"$nulls":3},"选矿",{"v":0.02,"d":"2%"}]
[null,null,"透辉石","原矿",{"v":0.12,"d":"12%"}]
[{"$nulls":3},"选矿",{"v":0.12,"d":"12%"}]
[null,null,"珍珠岩","原矿",{"v":0.07,"d":"7%"}]
[{"$nulls":3},"选矿",{"v":0.07,"d":"7%"}]
[null,null,"沸石","原矿",{"v":0.075,"d":"7.5%"}]
[{"$nulls":3},"原矿",{"v":0.05,"d":"5%"}]
[null,null,"重晶石","原矿",{"v":0.02,"d":"2%"}]
[{"$nulls":3},"选矿",{"v":0.02,"d":"2%"}]
[null,null,"方解石","原矿",{"v":0.03,"d":"3%"}]
[{"$nulls":3},"选矿",{"v":0.025,"d":"2.5%"}]
[null,null,"蛭石","原矿",{"v":0.08,"d":"8%"}]
[{"$nulls":3},"选矿",{"v":0.02,"d":"2%"}]
[null,null,"石棉","原矿",{"v":0.02,"d":"2%"}]
[{"$nulls":3},"选矿",{"v":0.02,"d":"2%"}]
[null,null,"其他粘土","原矿","2元/立方米"]
[{"$nulls":3},"选矿","2元/立方米"]
[null,null,"脉石英、粉石英、冰洲石、蓝晶石、硅线石（矽线石）、刚玉、颜料矿物、天然碱、芒硝、钠硝石、明矾石、砷、碘、溴、硅藻土、陶瓷土、耐火粘土、铁矾土、凹凸棒石粘土、海泡石粘土、伊利石粘土、累托石粘土","原矿",{"v":0.01,"d":"1%"}]
[{"$nulls":3},"选矿",{"v":0.01,"d":"1%"}]
[null,null,"叶蜡石、云母、毒重石、透闪石、工业用电气石、白垩、蓝石棉、红柱石、石榴子石、石膏","原矿",{"v":0.02,"d":"2%"}]
[{"$nulls":3},"选矿",{"v":0.02,"d":"2%"}]
[null,"岩石类","大理岩","原矿",{"v":0.08,"d":"8%"}]
[{"$nulls":3},"选矿",{"v":0.08,"d":"8%"}]
[null,null,"花岗岩","原矿",{"v":0.08,"d":"8%"}]
[{"$nulls":3},"选矿",{"v":0.08,"d":"8%"}]
[null,null,"白云岩","原矿",{"v":0.1,"d":"10%"}]
[{"$nulls":3},"选矿",{"v":0.07,"d":"7%"}]
[null,null,"辉绿岩","原矿",{"v":0.07,"d":"7%"}]
[{"$nulls":3},"选矿",{"v":0.07,"d":"7%"}]
[null,null,"安山岩","原矿",{"v":0.05,"d":"5%"}]
[{"$nulls":3},"选矿",{"v":0.05,"d":"5%"}]
[null,null,"板岩","原矿",{"v":0.04,"d":"4%"}]
[{"$nulls":3},"选矿",{"v":0.04,"d":"4%"}]
[null,null,"玄武岩","原矿",{"v":0.08,"d":"8%"}]
[{"$nulls":3},"选矿",{"v":0.08,"d":"8%"}]
[null,null,"页岩","原矿",{"v":0.05,"d":"5%"}]
[{"$nulls":3},"选矿",{"v":0.05,"d":"5%"}]
[null,null,"蛇纹岩","原矿",{"v":0.03,"d":"3%"}]
[{"$nulls":3},"选矿",{"v":0.03,"d":"3%"}]
[null,null,"泥炭","原矿",{"v":0.04,"d":"4%"}]
[{"$nulls":3},"选矿",{"v":0.04,"d":"4%"}]
[null,null,"砂石","原矿","2元/立方米"]
[{"$nulls":3},"选矿","2元/立方米"]
[null,null,"石英岩、砂岩、闪长岩、片麻岩、角闪岩、浮石、凝灰岩、黑曜岩、霞石正长岩、麦饭石、泥灰岩、含钾岩石、含钾砂页岩、天然油石、橄榄岩、松脂岩、粗面岩、辉长岩、辉石岩、正长岩、火山灰、火山渣","原矿",{"v":0.01,"d":"1%"}]
[{"$nulls":3},"选矿",{"v":0.01,"d":"1%"}]
[null,"宝玉石类","玉石、宝石、宝石级金刚石、玛瑙、黄玉、碧玺","原矿",{"v":0.1,"d":"10%"}]
[{"$nulls":3},"选矿",{"v":0.1,"d":"10%"}]
["水气矿产",null,"矿泉水","原矿","10元/立方米"]
[null,null,"二氧化碳气、硫化氢气、氦气、氡气","原矿",{"v":0.02,"d":"2%"}]
["盐",null,"钠盐、钾盐","选矿",{"v":0.05,"d":"5%"}]
[null,null,"镁盐、锂盐"]
[null,null,"天然卤水","原矿",{"v":0.05,"d":"5%"}]
[null,null,"海盐",null,{"v":0.05,"d":"5%"}]
["注：此表不包含国家实行固定税率的税目。"]

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