| Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting the Relevant Policies for Resource Tax on Crude Oil and Natural Gas | | 财政部、国家税务总局关于调整原油、天然气资源税有关政策的通知 |
| (No. 73[2014] of the Ministry of Finance) | | （财税[2014]73号） |
| The public finance departments (bureaus) and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning;state taxation bureaus of Tianjin Municipality, Shanghai Municipality, Guangdong Province, Shenzhen City, Tibet Autonomous Region, Ningxia Hui Autonomous Region and Hainan province; and the Financial Bureau of Xinjiang Production and Construction Corps: | | 各省、自治区、直辖市、计划单列市财政厅（局）、地方税务局，天津、上海、广东、深圳、西藏、宁夏、海南省（自治区、直辖市、计划单列市）国家税务局，新疆生产建设兵团财务局： |
| In accordance with the spirit of the executive meeting of the State Council, you are hereby notified of the relevant policies for resource tax on crude oil and natural gas as follows: | | 根据国务院常务会议精神，现将原油、天然气资源税有关政策通知如下： |
| I. Resource tax rateapplicable to crude oil and natural gas | | 一、关于原油、天然气资源税适用税率 |
| The rate of mineral resource compensation charges on crude oil and natural gas is reduced to zero, and the applicable resource tax rate is correspondingly increased from 5% to 6%. | | 原油、天然气矿产资源补偿费费率降为零，相应将资源税适用税率由5%提高至6%。 |
| II. Issues on preferential policies for resource tax on crude oil and natural gas | | 二、关于原油、天然气资源税优惠政策 |
| (1) The crude oil and natural gas used for heating in the process of transportation of heavy oil within the scope of oil fields shall be exempted from resource tax. | | （一）对油田范围内运输稠油过程中用于加热的原油、天然气免征资源税。 |
| (2) Heavy oil, high pour-point oil and high sulfur natural gas are subject to a 40% reduction of resource tax. | | （二）对稠油、高凝油和高含硫天然气资源税减征40%。 |
| The term “heavy oil” means the crude oil of which the viscosity of formation oil is greater than or equal to 50 mPa/sec or the crude oil density is greater than or equal to 0.92 grams/cubic centimeter. The term “high pour-point oil” means the crude oil whose freezing point is greater than 40 °C. The term “high sulfur natural gas” means the natural gas whose hydrogen sulfide content is greater than or equal to 30 grams/cubic meter. | | 稠油，是指地层原油粘度大于或等于50毫帕/秒或原油密度大于或等于0.92克/立方厘米的原油。高凝油，是指凝固点大于40℃的原油。高含硫天然气，是指硫化氢含量大于或等于30克/立方米的天然气。 |
| (3) Tertiary oil recovery (“TOR”) is subject to a 30% reduction of resource tax. | | （三）对三次采油资源税减征30%。 |
| The term “tertiary oil recovery (“TOR”)” means the oil recovery continuously conducted by polymer flooding, complex flooding, foam flooding, gas and water alternately flooding, carbon dioxide flooding, and microbial flooding, among others, after the secondary oil recovery. | | 三次采油，是指二次采油后继续以聚合物驱、复合驱、泡沫驱、气水交替驱、二氧化碳驱、微生物驱等方式进行采油。 |
| (4) Low-abundance oil and gas fields are subject to a temporary reduction of 20% of resource tax. | | （四）对低丰度油气田资源税暂减征20%。 |
| The term “onshore low-abundance oil field” means the oil field of which the abundance of recoverable crude oil reserves per square kilometer is less than 250,000 cubic meters. The term “onshore low-abundance gas field” means the gas field of which the abundance of recoverable gas reserves per square kilometer is less than 250 million cubic meters. | | 陆上低丰度油田，是指每平方公里原油可采储量丰度在25万立方米（不含）以下的油田；陆上低丰度气田，是指每平方公里天然气可采储量丰度在2.5亿立方米（不含）以下的气田。 |
The term “offshore low-abundance oil field” means the oil field of which the abundance of recoverable crude oil reserves per square kilometer is less than 600,000 cubic meters. The term “offshore low-abundance gas field” means the gas field of which the abundance of recoverable natural gas reserves per square kilometer is less than 600 million cubic meters.
．．．．．． | | 海上低丰度油田，是指每平方公里原油可采储量丰度在60万立方米（不含）以下的油田；海上低丰度气田，是指每平方公里天然气可采储量丰度在6亿立方米（不含）以下的气田。
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