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新疆维吾尔自治区、上海市财政厅(局)、国家税务局、地方税务局:经国务院批准,现将西气东输项目有关税收政策通知如下:一、西气东输项目上游中外合作开采天然气增值税执行13%的统一税率,根据财政部、国家税务总局《关于印发〈油气田企业增值税暂行管理办法〉的通知》(财税字[2000]32号)规定,计算抵扣进项税额。二、对西气东输管道运营企业执行15%的企业所得税税率。从开始获利的年度起,第一年和第二年免征企业所得税,第三年至第五年减半征收企业所得税。三、西气东输项目上游开采天然气中外合作区块缴纳矿区使用费,暂不缴纳资源税。请遵照执行。
Xinjiang Uygur Autonomous Region, Shanghai Municipal Bureau of Finance (State Administration of Taxation), State Administration of Taxation and Local Taxation Bureau: With the approval of the State Council, the relevant tax policies for the West-East Gas Pipeline Project are hereby notified as follows: I. Value-added of Natural Gas from Sino-Foreign Cooperative Exploitation Upstream of West-East Gas Pipeline Project Taxes shall be subject to a uniform tax rate of 13%. According to the Notice of the Ministry of Finance and the State Administration of Taxation on Printing and Distributing the Provisional Regulations on Management of Value Added Tax in Oil and Gas Field Enterprises (Cai Shui Zi [2000] No. 32), the input tax amount shall be calculated. Second, the implementation of 15% of the enterprise income tax rate of the West-East gas pipeline operators. Starting from the beginning of the profit-making year, the first and second year will be exempt from enterprise income tax, and the third to fifth years will be subject to a half-day reduction of enterprise income tax. Third, the natural gas upstream of the West-East Gas Pipeline Project will pay royalties to the Chinese-foreign cooperative zones for the time being without paying the resource tax. Please follow the implementation.