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各省、自治区、直辖市和计划单列市国家税务局、地方税务局:近接一些地区税务机关来文,反映中外合作开采陆上原油资源的矿区使用费的征收问题,经研究,现就有关问题明确如下:一、根据《国务院关于外商投资企业和外国企业适用增值税、消费税、营业税等税收暂行条例有关问题的通知》(国发[1994]10号)规定,中外合作油(气)田按合同开采的原油、天然气应按实物征收矿区使用费,暂不征收资源税。二、中外合作开采原油、天然气的矿区使用费,按照财政部财预字[1999]33号文件规定的预算级次,分别由国家税务局或地方税务局负责征收管理。具体管户认定,由合作油(气)田所在省(自治区、直辖市)国家税务局或地方税务局提出意见报国家税务总局批准。
State tax bureaus and local tax bureaus of provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan: Proximity to the communications from the tax authorities in some regions, reflecting the collection of royalties for use of onshore crude oil resources by Sino-foreign cooperation and exploration, the relevant issues are as follows : I. According to the “Notice of the State Council on Relevant Issues Concerning the Provisional Regulations on Taxes Applicable to Foreign-Funded Enterprises and Foreign Enterprises, such as Value-Added Tax, Consumption Tax and Business Tax” (Guofa [1994] No. 10), Chinese-foreign cooperative oil and gas fields are exploited under contract Of crude oil, natural gas mining fee should be levied in kind, temporary resource tax. 2. The royalties for the exploitation of crude oil and natural gas by Sino-foreign cooperation shall be levied and administered respectively by the State Administration of Taxation or the local taxation authority in accordance with the budget grade prescribed by the Ministry of Finance, Cai Yu Zi [1999] No. 33 Document. The specific regulatory authorities shall submit their opinions to the State Administration of Taxation for comments by the State Administration of Taxation or the local taxation authority where the cooperation oil (gas) field is located (autonomous region or municipality directly under the Central Government).