The finance departments (bureaus) and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning, the state taxation bureaus of Tianjin, Shanghai, Guangdong, Shenzhen, Tibet, Ningxia and Hainan provinces (autonomous regions, municipalities directly under the central government and cities under separate state planning), and the Finance Bureau of Xinjiang Production and Construction Corps:
According to the spirit of the executive meeting of the State Council, the relevant policies of crude oil and natural gas resource tax are hereby notified as follows:
I. Applicable tax rates for crude oil and natural gas resource taxes
The compensation rate of crude oil and natural gas mineral resources will be reduced to zero, and the applicable tax rate of resource tax will be increased from 5% to 6% accordingly.
II. Preferential policies for resource tax on crude oil and natural gas
(1) The crude oil and natural gas used for heating during the transportation of heavy oil within the oil field shall be exempted from resource tax.
(two) the resource tax on heavy oil, high pour point oil and high sulfur natural gas is reduced by 40%.
Heavy oil refers to crude oil whose viscosity is greater than or equal to 50mpa/s or whose density is greater than or equal to 0.92g/cm3. High pour point oil refers to crude oil with a freezing point greater than 40℃. Natural gas with high sulfur content refers to natural gas with hydrogen sulfide content greater than or equal to 30g/m3.
(3) Reduce the resource tax for tertiary oil recovery by 30%.
Tertiary oil recovery refers to continuous oil recovery by polymer flooding, compound flooding, foam flooding, gas-water alternating flooding, carbon dioxide flooding and microbial flooding after secondary oil recovery.
(4) Temporarily reduce the resource tax on low-abundance oil and gas fields by 20%.
Onshore low-abundance oil fields refer to oil fields with recoverable reserves of crude oil below 250,000 cubic meters (excluding) per square kilometer; The onshore low-abundance gas field refers to a gas field with the recoverable reserves of natural gas below 250 million cubic meters (excluding) per square kilometer.
Offshore low-abundance oil fields refer to oil fields with recoverable reserves of crude oil below 600,000 cubic meters per square kilometer (excluding); Offshore low-abundance gas fields refer to gas fields with the recoverable reserves of natural gas below 600 million cubic meters per square kilometer (excluding).
(5) Reduce the resource tax on deepwater oil and gas fields by 30%.
Deepwater oil and gas fields refer to oil and gas fields with a water depth of more than 300 meters (excluding).
If the crude oil and natural gas that meet the above provisions on tax reduction and exemption are not clearly divided, no resource tax will be reduced or exempted; At the same time, if the above two or more tax reduction provisions are met, only one of them can be selected for implementation, and cannot be superimposed.
The Ministry of Finance and State Taxation Administration of The People's Republic of China adjust the above policies in a timely manner according to the relevant provisions of the state and changes in the actual situation.
Iii. implementation of preferential policies for resource tax on crude oil and natural gas
In order to facilitate the collection and management, for onshore oil and gas field enterprises that exploit heavy oil, high pour point oil, high sulfur natural gas, low abundance oil and gas resources and tertiary oil recovery, the comprehensive reduction rate and actual collection rate of resource tax are determined according to the proportion of crude oil and natural gas sales that meet the above tax reduction provisions in previous years to their total sales of crude oil and natural gas, and the tax payable of resource tax is calculated. The calculation formula is:
Comprehensive reduction rate = ∑ (sales of tax reduction items × reduction range ×6%)÷ total sales.
Actual collection rate = 6%-comprehensive reduction rate
Taxable amount = total sales × actual collection rate
The comprehensive reduction rate and actual collection rate of China Petroleum and Natural Gas Group Corporation and sinopec group (hereinafter referred to as PetroChina and Sinopec) onshore oil and gas field enterprises shall be determined by the Ministry of Finance and State Taxation Administration of The People's Republic of China, and the specific comprehensive reduction rate and actual collection rate shall be implemented according to the Table of Comprehensive Reduction Rate and Actual Collection Rate of Crude Oil and Natural Gas Resource Tax of onshore oil and gas field enterprises attached to this notice (hereinafter referred to as the attached table). In the future, the Ministry of Finance and State Taxation Administration of The People's Republic of China will adjust the schedule according to the actual changes of crude oil and natural gas resources and product structure of onshore oil and gas field enterprises. The onshore cooperative oil and gas fields of PetroChina and Sinopec and wholly-owned and controlled onshore oil and gas field enterprises not listed in the schedule shall be implemented by referring to the comprehensive reduction rate and actual collection rate of oil and gas field enterprises in the same region listed in the schedule; The comprehensive reduction rate and actual collection rate of other onshore oil and gas field enterprises shall be temporarily compared with the comprehensive reduction rate and actual collection rate of neighboring oil and gas field enterprises in the schedule.
When offshore oil and gas fields exploit crude oil and natural gas that meet the preferential provisions of resource tax listed in this notice, the competent tax authorities shall calculate the reduction of resource tax according to the facts.
Four, on the Sino foreign cooperative oil and gas fields and offshore self-operated oil and gas fields resource tax collection and management.
(1) For Chinese-foreign cooperative oil and gas fields that exploit marine or onshore oil and gas resources, the contract signed before 20 1 1 year 1 month1month will continue to pay mining royalties, but no resource tax will be paid; New contracts signed from 20 1 1 year 1 1 month 1 day will be subject to resource tax, and no mining area use fee will be paid.
Self-operated oil and gas fields that exploit offshore oil and gas resources shall pay resource tax from 20 1 1 year 1 month1day, and no longer pay mining area use fee.
(2) Chinese-foreign cooperative oil and gas fields that exploit marine or onshore oil and gas resources shall pay the resource tax according to the physical quantity, and the output of crude oil and natural gas mined in this oil and gas field after deducting the operation amount and loss shall be regarded as the taxable quantity. The resource tax of Sino-foreign cooperative oil and gas fields shall be withheld by the operator, and the declaration and payment shall be handled by the China Petroleum Company participating in the cooperation. The assessed resource tax on crude oil and natural gas shall be sold in kind together with the crude oil and natural gas of Sino-foreign cooperative oil and gas fields, and shall be put into storage after deducting the actual sales expenses incurred by itself according to the actual sales (excluding VAT).
Offshore self-operated oil and gas fields shall be implemented according to the above provisions.
(3) The resource tax on offshore crude oil and natural gas shall be collected and managed by the offshore oil tax administration of State Taxation Administration of The People's Republic of China.
This notice shall be implemented as of 20 14 1 February1day. The Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Relevant Issues Concerning the Reform of Crude Oil and Natural Gas Resource Tax (Cai Shui [2011]14) shall be abolished at the same time.