>>>welcome visitor, haven't logged in. Login
Subscribe Now Contact us  
Font Size:  A A A Search “Fabao” Window English 中文 = 简体  繁体
  Favorite   DownLoad   Print
 
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 [Expired]
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 [失效]
【法宝引证码】

 
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

 
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。

 
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。

 
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

 
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。
......

Dear visitor, as a premium member of this database, you will get complete access to all content.Please go premium and get more.

1. To become a premium member, please call 400-810-8266 Ext. 171.

2. Binding to the account with access to this database.

3. Apply for a trial account.

4. To get instant access to a document, you can Pay Amount 【¥200.00】 for your single purchase.
 
您好:您现在要进入的是北大法宝英文库会员专区。
如您是我们英文用户可直接 登录,进入会员专区查询您所需要的信息;如您还不是我们 的英文用户;您可通过网上支付进行单篇购买,支付成功后即可立即查看本篇内容。
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570713
Fax: +86 (10) 82668268
E-mail:info@chinalawinfo.com
     
     
Scan QR Code and Read on Mobile
【法宝引证码】        北大法宝en.pkulaw.cn
Message: Please kindly comment on the present translation.
 
Confirmation Code:
Click image to reset code
 
  Translations are by lawinfochina.com, and we retain exclusive copyright over content found on our website except for content we publish as authorized by respective copyright owners or content that is publicly available from government sources.

Due to differences in language, legal systems, and culture, English translations of Chinese law are for reference purposes only. Please use the official Chinese-language versions as the final authority. Lawinfochina.com and its staff will not be directly or indirectly liable for use of materials found on this website.

We welcome your comments and suggestions, which assist us in continuing to improve the quality of our materials as we dynamically expand content.
 
Home | About us | Disclaimer | Chinese