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Letter of the Ministry of Finance on Resuming the Implementation of Tax Policies for Imported Materials for the Exploitation of Petroleum (Natural Gas) by Three Petroleum Companies including China National Petroleum Corporation
[Effective]
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财政部关于恢复执行中石油等三家石油公司开采石油(天然气)进口物资税收政策的函
[现行有效]
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Letter of the Ministry of Finance on Resuming the Implementation of Tax Policies for Imported Materials for the Exploitation of Petroleum (Natural Gas) by Three Petroleum Companies including China National Petroleum Corporation | | 财政部关于恢复执行中石油等三家石油公司开采石油（天然气）进口物资税收政策的函 |
| (No. 6 [2014] of the Ministry of Finance) | | （财关税[2014]6号） |
| The General Administration of Customs: | | 海关总署： |
With the approval of the State Council, the implementation of tax policies for imported materials for the exploration and development of petroleum (natural gas) in specific maritime and onshore regions by China National Petroleum Corporation, China Petrochemical Corporation, and China National Offshore Oil Corporation has been resumed as of January 1, 2014. The implementation shall still be governed by the Notice of the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation on Tax Policies for Imported Materials for the Exploitation of Petroleum (Natural Gas) in China's Specific Offshore Regions during the “12th Five-Year Plan” Period (No. 31 [2011], MOF) and the Notice of the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation on Exempting Imported Materials for the Exploitation of Petroleum (Natural Gas) in China's Sea Areas from Import Taxes during the “12th Five-Year Plan” Period (No. 32 [2011], MOF). On this basis, the duty-free import of exploration and development materials that can be independently manufactured by Chinese manufacturers but whose performance fails to meet the requirements shall be under tight control.
．．．．．． | | 经国务院批准，自2014年1月1日起，恢复执行中国石油天然气集团公司、中国石油化工集团公司和中国海洋石油总公司勘探开发海洋和陆上特定地区石油（天然气）进口物资税收政策，具体规定仍按照《财政部海关总署国家税务总局关于“十二五”期间在我国陆上特定地区开采石油（天然气）进口物资税收政策的通知》（财关税〔2011〕31号）和《财政部海关总署国家税务总局关于“十二五”期间在我国海洋开采石油（天然气）进口物资免征进口税收的通知》（财关税〔2011〕32号）执行。在此基础上，对国内已能自主生产但性能不能满足要求的勘探开发物资免税进口从紧控制。
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