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Notice of the Ministry of Finance and State Administration of Taxation on Issuing the Provisions on Several Issues Concerning the Reform of Resource Tax on Crude Oil and Natural Gas in Xinjiang | | 财政部、国家税务总局关于印发《新疆原油 天然气资源税改革若干问题的规定》的通知 |
(No. 54 [2010] of the Ministry of Finance) | | (财税〔2010〕54号) |
The Public Finance Department and Local Taxation Bureau of Xinjiang Uygur Autonomous Region, | | 新疆维吾尔自治区财政厅、地方税务局: |
According to the decision made at the Xinjiang Work Seminar of the State Council and the CCCPC about carrying out the reform of resource tax first in Xinjiang, the Provisions on Several Issues Concerning the Reform of Resource Tax on Crude Oil and Natural Gas in Xinjiang, which were formulated by the Ministry of Finance and State Administration of Taxation upon approval of the State Council, are hereby printed and distributed to you for your implementation. | | 根据中共中央国务院新疆工作座谈会关于在新疆率先进行资源税改革的决定精神,经国务院批准,财政部、国家税务总局制定了《新疆原油 天然气资源税改革若干问题的规定》,现印发给你们,请遵照执行。 |
Ministry of Finance | | 财政部 |
State Administration of Taxation | | 国家税务总局 |
June 1, 2010 | | 二〇一〇年六月一日 |
Annex: | | 附件: |
Provisions on Several Issues Concerning the Reform of Resource Tax on Crude Oil and Natural Gas in Xinjiang | | 新疆原油 天然气资源税改革若干问题的规定 |
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I. These Provisions are formulated according to the decision made at the Xinjiang Work Seminar of the State Council and the CCCPC about carrying out the reform of resource tax first in Xinjiang. | | 一、根据中共中央国务院新疆工作座谈会关于在新疆率先进行资源税改革的决定精神,制定本规定。 |
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II. These Provisions shall apply to the taxpayers who shall pay the resource tax for exploiting crude oil and natural gas in Xinjiang. | | 二、本规定适用于在新疆开采原油、天然气缴纳资源税的纳税人。 |
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III. The resource tax on crude oil and natural gas shall be an ad valorem tax at the rate of 5%. The formula for the payable tax is: | | 三、原油、天然气资源税实行从价计征,税率为5%。应纳税额计算公式为: |
The payable tax = the sales amount × the tax rate | | 应纳税额=销售额×税率 |
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IV. The term “sales amount” as used in these Provisions shall be determined according to the Interim Regulation of the People's Republic of China on Value Added Tax and the Detailed Rules for the Implementation of the Interim Regulation of the People's Republic of China on Value Added Tax. ...... | | 四、本规定所称销售额,按照《中华人民共和国增值税暂行条例》及其实施细则的有关规定确定。 ...... |
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