论文部分内容阅读
各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局,新疆生产建设兵团财务局: 近日接到中国海洋石油总公司来函, 由于其进行产业重组,要求对《财政部、国家税务总局关于海洋工程结构物增值税实行退税的通知》(财税[2003]46号)和《财政部、国家税务总局关于海洋工程结构物增值税实行退税的补充通知》(财税[2003] 249号)中的“海上石油开采企业”名单进行变更。为此,特对财税[2003]46号和财税[2003]249号中的“海上石油开采企业”名单进行如下调整:
Finance Bureau of the provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, the State Administration of Taxation, and the Finance Bureau of Xinjiang Production and Construction Corps: Recently, after receiving a letter from CNOOC, due to its industrial restructuring, it demanded that the Ministry of Finance, (Cai Shui [2003] No. 46) issued by the State Administration of Taxation and the Notice of the Ministry of Finance and the State Administration of Taxation on Rebating Value-added Tax of Offshore Engineering Structures (Cai Shui [2003] No. 249) In the “offshore oil exploration business” list to change. To this end, we hereby make the following adjustments to the list of “offshore oil extraction enterprises” in Cai Shui [2003] No. 46 and Cai Shui [2003] No. 249: