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Notice by the Ministry of Finance, the General Administration of Customs, and the State Taxation Administration of Canceling the Administration of Tax-Exempt Import Quotas for Oil (Natural Gas) Exploitation Projects in China's Specific Onshore Regions [Effective]
财政部、海关总署、税务总局关于取消陆上特定地区石油(天然气)开采项目免税进口额度管理的通知(2020) [现行有效]
【法宝引证码】

Notice by the Ministry of Finance, the General Administration of Customs, and the State Taxation Administration of Canceling the Administration of Tax-Exempt Import Quotas for Oil (Natural Gas) Exploitation Projects in China's Specific Onshore Regions 

财政部、海关总署、税务总局关于取消陆上特定地区石油(天然气)开采项目免税进口额度管理的通知

(No. 6 [2020] of the Ministry of Finance) (财关税〔2020〕6号)

The finance departments (bureaus) of all provinces, autonomous regions, and municipalities directly under the Central Government, and cities under separate state planning, and the Financial Bureau of Xinjiang Production and Construction Corps; the Guangdong Branch of the General Administration of Customs and all customs offices directly under the General Administration of Customs; offices of the State Taxation Administration in all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; all local regulatory bureaus of the Ministry of Finance; and all local special commissioner's offices of the State Taxation Administration: 各省、自治区、直辖市、计划单列市财政厅(局),新疆生产建设兵团财政局,海关总署广东分署、各直属海关,国家税务总局各省、自治区、直辖市、计划单列市税务局,财政部各地监管局,国家税务总局驻各地特派员办事处:
For the purposes of further exerting the effects of import tax policies and adapting to the requirements of the rule of market economy, the Notice by the Ministry of Finance, the General Administration of Customs and the State Taxation Administration of the Tax Policies for Imported Materials for the Exploitation of Oil (Natural Gas) in China's Specific Onshore Regions during the “13th Five-Year Plan” Period (No. 68 [2016], MOF, hereinafter referred to as the “Notice”) is hereby revised as follows: 为进一步发挥进口税收政策效用,适应市场经济规律要求,对《财政部 海关总署 国家税务总局关于“十三五”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〔2016〕68号,以下简称《通知》)修订如下:
I. In Article II of the Notice, two parts of “within the prescribed tax-exempt import quotas” are deleted.   一、删除《通知》第二条中的两处“在规定的免税进口额度内”。
II. In Article III of the Notice, “be subject to the administration in combination with the List of Tax-Exempt Materials and the annual tax-exempt import quotas” is replaced with “be subject to the administration of the List of Tax-Exempt Materials. The entities in charge of projects shall, in accordance with the administrative provisions, truthfully fill out and issue the Confirmation Form for the Oil (Natural Gas) Exploitation Project in China's Specific Onshore Regions and the Imported Materials Therefor.”   二、将《通知》第三条中的“实行《免税物资清单》与年度免税进口额度相结合的管理方式”修改为“实行《免税物资清单》管理。项目主管单位需按管理规定如实填报和出具《我国陆上特定地区开采石油(天然气)项目及其进口物资确认表》”。
III. In Article IV of the Notice, “materials temporarily imported shall not be subject to the administration of tax-exempt import quotas” is deleted.   三、删除《通知》第四条中的“暂时进口物资不纳入免税进口额度管理”。
IV. In Article V of the Notice, “, and the aforesaid imported materials shall all be subject to the unified administration of tax-exempt import quotas” is deleted.   四、删除《通知》第五条中的“上述进口物资均纳入免税进口额度统一管理”。
V. Articles III, IV, VI, and IX of Annex 2 to the Notice are deleted.   五、删除《通知》附件2的第三、四、六、九条。
VI. In Article V of Annex 2 to the Notice, “all entities in charge of projects” is replaced with “China National Petroleum Corporation and China Petrochemical Corporation, as entities in charge of projects”; and “and annual tax-exempt import quotas” is deleted.   六、将《通知》附件2第五条的“各项目主管单位”修改为“中国石油天然气集团有限公司、中国石油化工集团有限公司作为项目主管单位”;删除“及年度免税进口额度”。
VII. In Article X of Annex 2 to the Notice, “where it is found that any entity in charge of a project determines relevant matters beyond the project scope as prescribed in the policy without approval or beyond the tax-exempt import quotas of the previous years without approval, the determination of the tax-exempt import quotas of the next year of the entity in charge of the project shall be suspended” is replaced with “where it is found that any entity in charge of a project determines relevant matters beyond the project scope as prescribed in the policy without approval, the tax exemption qualification of the entity in charge of the project for the next year shall be suspended.” 下跌你应该笑还是哭  七、将《通知》附件2第十条中的“发现项目主管单位擅自超出政策规定的项目范围或擅自超出上年免税进口额度认定的,暂停确定该项目主管单位下一年度的免税进口额度”修改为“发现项目主管单位擅自超出政策规定的项目范围认定的,暂停该项目主管单位下一年度的免税资格”。
VIII. The Application Form for the Import Amount of a Project, Appendix 3 under the Annex to the Notice, is deleted.   八、删除《通知》附件2的附3《项目进口额申报表》。
This Notice shall come into force on the date of issuance. The taxes on the materials listed in the List of Tax-Exempt Materials imported before the issuance of this Notice for the projects that comply with the provisions of this Notice, which are collected because such materials are beyond the annual tax-exempt import quotas that have been issued and the tax-exempt import quotas as prescribed in Article VI of the Annex to the Notice, shall not be refunded. 本通知自印发之日起执行。对符合《通知》规定的项目,在本通知印发之日前进口的《免税物资清单》所列物资,因超出已印发的年度免税进口额度以及《通知》附件2第六条规定免税进口额度而征收的税款不予退还。
Please see the Annex for the revised Notice. 修订后的《通知》见附件。
Annex: Notice by the Ministry of Finance, the General Administration of Customs and the State Taxation Administration of the Tax Policies for Imported Materials for the Exploitation of Oil (Natural Gas) in China's Specific Onshore Regions during the “13th Five-Year Plan” Period (Revision) (Omitted) 附件:财政部 海关总署 税务总局关于“十三五”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(修订)(略)
Ministry of Finance 财政部
General Administration of Customs 海关总署
State Administration of Taxation 税务总局
March 20, 2020法小宝 2020年3月20日
     
     
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