20 10-9-26 9:00:58 source: State Taxation Administration of The People's Republic of China tax service department.

According to the Official Reply of State Taxation Administration of The People's Republic of China on the Collection of Consumption Tax on Stable Light Hydrocarbon Products (Guo Shui Han [2010] No.205), the stable light hydrocarbons recovered by heating, pressurizing, cooling and refrigeration in the process of producing oil and natural gas by oil and gas field enterprises and composed of pentane and above heavy hydrocarbons belong to the category of crude oil, but not to the scope of refined oil consumption tax.

The scope of resource tax is limited as follows:

(1) crude oil refers to natural crude oil specially exploited, excluding man-made oil.

(2) Natural gas refers to natural gas specially exploited or exploited at the same time with crude oil, excluding natural gas produced in coal mines for the time being. Offshore oil and natural gas should also belong to the scope of resource tax collection. However, considering the difficulty, investment and risk of exploration and exploitation of offshore oil and gas resources, royalties have been levied on them in the past in accordance with international practice. In order to maintain the stability of foreign-related economic policies, royalties are still levied on offshore oil and natural gas exploitation, and resource tax will not be levied for the time being. .............

So no need (for reference only, please ask an expert or wait for a better answer if you need an accurate answer)?