中華人民共和國資源稅暫行條例
Interim Regulations of the People's Republic of China on Resources Tax

（1993年12月25日中華人民共和國國務(wù)院令第139號發(fā)布 根據(jù)2011年9月30日《國務(wù)院關(guān)于修改〈中華人民共和國資源稅暫行條例〉的決定》修訂）

（Promulgated by Decree No.139 of the State Council of the People's Republic of China on December 25, 1993, and revised in accordance with the Decision of the State Council on Amending the Interim Regulations of the People's Republic of China on Resources Tax on September 30, 2011）