Supplementary Notice of the Ministry of Finance on Issues Concerning the Collection of the Special Oil Proceeds Charge

财政部关于征收石油特别收益金有关问题的补充通知

Promulgating Institution: Ministry of Finance

Document Number:Cai Qi [2006] No. 183

Promulgating Date: 06/30/2006

Effective Date: 06/30/2006

颁布机关: 财政部

文      号: 财企[2006]183号

颁布时间: 06/30/2006

实施时间: 06/30/2006

To the finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities separately designated in the State plan, the relevant ministries and commissions of, and departments directly under, the State Council, the China National Petroleum Corporation, the China Petrochemical Corporation, and the China National Offshore Oil Corporation:

Upon issuance of the Notice of the Ministry of Finance on Printing and Distributing the "Administrative Measures for Collection of the Special Oil Proceeds Charge" (Cai Qi [2006] No. 72, hereinafter referred to as the Measures), certain oil extraction enterprises have put forward some suggestions on comprehensively and accurately implementing the Measures. This Supplementary Notice is hereby given as follows on issues concerning the collection and payment of the special oil proceeds charge:

    各省、自治区、直辖市、计划单列市财政厅(局),国务院有关部委、有关直属机构,中国石油天然气集团公司、中国石油化工集团公司、中国海洋石油总公司:

    《财政部关于印发〈石油特别收益金征收管理办法〉的通知》(财企[2006]72号,以下简称《办法》)下发后,部分石油开采企业就全面、准确地执行该《办法》提出了一些建议。现就征缴石油特别收益金的有关问题补充通知如下:

1. Scope of collection of the special oil proceeds charge  

The special oil proceeds charge shall, in accordance with the provisions, be collected from oil extracted within the territory of and waters under the jurisdiction of the People's Republic of China, regardless of whether such oil is sold within the territory of China. The oil value-added tax, mining royalties, and oil retained by the State that are handed over to the State by Sino-foreign cooperative oil fields as required shall not be subject to the special oil proceeds charge.

       一、关于石油特别收益金的征收范围

    凡在中华人民共和国陆地领域和所辖海域开采的石油,无论其是否在中国境内销售,均应按规定缴纳石油特别收益金。中外合作油田按规定上缴国家的石油增值税、矿区使用费、国家留成油不征收石油特别收益金。

2. Parties making payment of the special oil proceeds charge in equity and cooperative joint ventures   

The special oil proceeds charge payable by an equity or cooperative joint venture shall be filed uniformly with the relevant finance department by the party owning the oil prospecting and extraction permit among all parties to the equity or cooperative joint venture. After examination and verification of the special oil proceeds charge filing form submitted, the finance department shall confirm, in writing, the amount of special oil proceeds charge payable by each party of the joint venture. The parties shall, according to the amount confirmed in the written notice, fill out the General Payment Statement and directly hand over the payment to the treasury.

       二、关于合资合作企业石油特别收益金的缴纳主体

    合资合作企业应当缴纳的石油特别收益金,由合资合作的各方中拥有石油勘探和开采许可证的一方企业统一向财政机关申报。财政机关对上报的特别收益金申报表审核后,以书面形式确认各方企业应缴的石油特别收益金金额。企业按照书面通知中确认的金额,填写“一般缴款书”直接办理缴库。

3. Issues concerning the calculation of the special oil proceeds charge applicable to Sino-foreign cooperative oil fields 

All the enterprises as parties to a Sino-foreign cooperative oil field shall calculate and pay the special oil proceeds charge based on the profit-sharing price determined among themselves according to the schedule. The special oil proceeds charge shall not be recovered as relevant cost or expense of the parties to the cooperative enterprise in the consolidated account book thereof.

       三、关于中外合作油田石油特别收益金计算的有关问题

    中外合作油田的合作各方企业,应以合作各方按期确定的分成价格为依据计算缴纳石油特别收益金。石油特别收益金不作为合作企业联合账簿中合作各方的相关成本费用进行回收。

4. Other relevant issues 

(1) The special oil proceeds charge shall be paid in RMB.   

(2) The special oil proceeds charge payable by each enterprise as a party to a cooperative oil field shall be separately listed in filing and payment. Overdue fees and fines that shall be imposed as a result of delays in the filing or payment links within the prescribed time period shall be borne by the parties subject to liability.  

(3) An oil extraction enterprise shall, in filing for the special oil proceeds charge payable, also provide the documents based on which it sells crude oil at a given price each month. In the case of a Sino-foreign cooperative oil field, the documents based on which the profit-sharing price is determined by all parties thereto shall be provided.

       四、其他有关问题

    (一)石油特别收益金以人民币缴纳。

    (二)对合作油田的各方企业应缴纳的石油特别收益金,在申报缴纳时应分别列示。在规定期限内由于申报环节或缴款环节延误须加收的滞纳金和罚款,由有关责任方分别承担。

    (三)石油开采企业在申报应缴纳的石油特别收益金时,应同时提供本企业各个月份销售原油的价格执行依据文件。中外合作油田应提供合作各方确定的分成价格确定文件。

Ministry of Finance of the People's Republic of China

June 30, 2006

中华人民共和国财政部 

二○○六年六月三十日