问题：
[问答题]
某石化企业是增值税一般纳税人，2017年4月发生以下业务：
（1）从国外某石油公司进口原油50000吨，支付不含税价款折合人民币9000万元，其中包含包装费及保险费折合人民币10万元
（2）开采原油10000吨，并将开采的原油对外销售6000吨，取得含税销售额2340万元，同时向购买方收取延期付款利息2.34万元、包装费1.17万元，另外支付运输费用7.02万元
（3）将开采的原油1000吨通过关联公司对外销售，关联公司的对外含税售价为0.39万元/吨
（4）用开采的原油2000吨加工生产汽油1300吨（其他相关资料：原油的资源税税率为10%）
要求：根据上述资料，按照下列序号回答问题，如有计算需计算出合计数
计算业务（3）应缴纳的资源税额
参考答案：
纳税人开采应税产品由其关联单位对外销售的,按其关联单位的销售额征收资源税应缴纳的资源税额=1000×0.39/(1+17%)×10%=33.33(万元)
【注意】目前增值税税率17%已变为16%,复习备考2019年考试按照16%把握。
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