论文部分内容阅读
各省、自治区、直辖市税务局,各计划单列市税务局、海洋石油税务管理局各分局: 我局国税函发(1991)485号文曾规定:对于直接用于石油生产建设的占地,在一九九一年内仍按当地规定的适用税额的低限征收土地使用税。此规定一九九一年底已到期。考虑到石油企业目前的实际经营情况和今后石油价格的变动趋势,经研究决定,对石油企业直接用于石油生产建设的占地,在一九九二年内仍按当地适用税额的低限征收土地使用税。从一九九三年起,对直接用于石油生产建设的占地恢复按当地适用税额征收土地使用税。个别石油企业纳税有困难的减免照顾问题,可按税收管理体制的规定报批解决。
The tax bureaus of various provinces, autonomous regions and municipalities directly under the Central Government, the tax bureaus of various cities separately listed in the state plan, and the bureaus of the Offshore Oil Taxation Administration Bureau: State Administration of Taxation, Circular Letter No. (1991) 485 has stipulated that for land directly used for oil production and construction, In 1991, the land use tax will still be levied according to the lower limit of applicable tax stipulated by the local government. This rule expired at the end of 1991. Taking into account the current actual operating conditions of oil enterprises and the trend of oil price changes in the future, after research and decision, the land occupied by oil enterprises directly for oil production and construction will still be levied at the lower limit of applicable local tax in 1992 Use tax. Since 1993, the land use tax has been levied on the land use tax directly applicable to the oil production and construction according to the local applicable tax. Individual oil companies tax relief difficulties with the issue of care, tax administration system may be submitted for approval.