Measures for the Administration of the Collection of Special Oil Proceeds

石油特别收益金征收管理办法

Promulgating Institution: Ministry of Finance

Document Number: Cai Qi [2006] No.72

Promulgating Date: 03/25/2006

Effective Date: 03/26/2006

颁布机关: 财政部

文      号: 财企[2006]72号

颁布时间: 03/25/2006

实施时间: 03/26/2006

  Article 1    These Measures are formulated in order to improve the reform of the oil price mechanism, facilitate the sustained, sound and harmonious development of the national economy, and regulate the administration of the collection of special oil proceeds.

       第一条  为推动石油价格机制改革,促进国民经济持续健康协调发展,规范石油特别收益金征收管理,制定本办法。

  Article 2    For the purpose of these Measures, the "special oil proceeds" means such proceeds as are collected proportionally by the State from an oil exploitation enterprise for the sale of domestic crude oil in respect of the surplus income obtained because the price thereof exceeds a certain level.

       第二条  本办法所称石油特别收益金,是指国家对石油开采企业销售国产原油因价格超过一定水平所获得的超额收入按比例征收的收益金。

  Article 3    Any enterprise independently exploiting and selling crude oil in the land area of the People's Republic of China and the sea area within the jurisdiction thereof and any other enterprise exploiting and selling crude oil by such means as joint venture and cooperation in said areas (hereinafter, "joint venture or cooperative enterprise") shall pay special oil proceeds in accordance with these Measures.

       第三条  凡在中华人民共和国陆地领域和所辖海域独立开采并销售原油的企业,以及在上述领域以合资、合作等方式开采并销售原油的其他企业(以下简称合资合作企业),均应当按照本办法的规定缴纳石油特别收益金。

  Article 4    Special oil proceeds are non-tax incomes of the central treasury and shall be incorporated into the budget management of the central treasury.

       第四条  石油特别收益金属中央财政非税收入,纳入中央财政预算管理。

  Article 5    The Ministry of Finance is responsible for the administration of the collection of special oil proceeds. A central oil exploitation enterprise shall declare and pay special oil proceeds to the Ministry of Finance; a local oil exploitation enterprise shall declare and pay special oil proceeds to the local financial supervision commissioner's office of the Ministry of Finance; a joint venture or cooperative enterprise shall have the special oil proceeds payable thereby withheld by the Chinese party of such joint venture or cooperative enterprise.

       第五条  财政部负责石油特别收益金的征收管理工作。中央石油开采企业向财政部申报缴纳石油特别收益金;地方石油开采企业向财政部驻所在地财政监察专员办事处申报缴纳;合资合作企业应当缴纳的石油特别收益金由合资合作的中方企业代扣代缴。

  Article 6    Special oil proceeds shall be collected at five-grade excess progressive ad valorem rates, calculated monthly and paid quarterly.

       第六条  石油特别收益金实行5级超额累进从价定率计征,按月计算、按季缴纳。

  Article 7    The collection rate of special oil proceeds shall be determined according to the monthly weighted average price of the crude oil sold by an oil exploitation enterprise. For ease of reference to the oil price on the international market, crude oil is priced at USD/barrel and the collection threshold is USD40/barrel.

See the following table for specific collection rates and quick calculation deductions (see the Exhibit for the calculation formula):

       第七条  石油特别收益金征收比率按石油开采企业销售原油的月加权平均价格确定。为便于参照国际市场油价水平，原油价格按美元/桶计价，起征点为40美元/桶。

    具体征收比率及速算扣除数见下表（计算公式见附表）:

  Article 8    In special oil proceeds calculation, the ton to barrel ratio of crude oil shall be calculated according to that actually implemented or that of the oil type used by the oil exploitation enterprise as the benchmark; the exchange rate of USD against RMB shall take the monthly average calculated at the middle rate publicized daily by the People's Bank of China in the then current month.

       第八条  计算石油特别收益金时,原油吨桶比按石油开采企业实际执行或挂靠油种的吨桶比计算;美元兑换人民币汇率以中国人民银行当月每日公布的中间价按月平均计算。

  Article 9    Where an oil exploitation group corporation has more than one oil exploitation enterprises subordinate thereto, special oil proceeds shall be paid by such group corporation in a consolidated manner.

       第九条  石油开采企业集团公司下属多家石油开采企业的,石油特别收益金以石油开采企业集团公司为单位汇总缴纳。

  Article 10    An oil exploitation enterprise paying special oil proceeds shall complete the Declaration Form of Special Oil Proceeds (see the Exhibit) based on facts. Each group corporation shall, after consolidation thereof, declare and pay the special oil proceeds to the financial authority within ten working days following the end of each quarter.

       第十条  缴纳石油特别收益金的石油开采企业,应当如实填写石油特别收益金申报表(见附表),各集团公司汇总后,在每季度结束后的10个工作日内,向财政机关申报缴纳。

  Article 11    The financial authority shall carefully examine the Declare Form of Special Oil Proceeds submitted by an oil exploitation group corporation, and confirm the amount of special oil proceeds payable by each oil exploitation enterprise, in writing. Each oil exploitation enterprise shall pay the special oil proceeds to the central treasury within five working days following the receipt of said written confirmation.

       第十一条  财政机关对石油开采企业集团公司上报的特别收益金申报表进行认真审核,并以书面形式确认石油开采企业应缴石油特别收益金金额。石油开采企业应在接到书面确认通知的5个工作日内缴入中央金库。

  Article 12    The General Payment Form prepared under the supervision of the Ministry of Finance shall be used for the payment of special oil proceeds into the treasury. Each item enumerated in said payment form shall be filled in accurately and completely. The column of "Financial authority" shall be filled with "Ministry of Finance", the column of "budget level" filled with "central level", and the column of "budget item" filled with "dedicated income from special oil proceeds" as shown in Paragraph 7113 of "other incomes" of the Category 71.

       第十二条  石油特别收益金缴库一律使用财政部统一监制的“一般缴款书”。缴款书所列各项内容必须填列完整、正确。“财政机关”栏填写“财政部”,“预算级次”栏填写“中央级”,“预算科目”栏填写第71类“其他收入”中第7113款“石油特别收益金专项收入”。

  Article 13    Where an oil exploitation enterprise fails to pay special oil proceeds in full amount within a specified time limit, the Ministry of Finance shall order the same to make supplementation within a specified time limit, and additionally collect penalty for late payment in an amount of 0.05% from the date of default.

       第十三条  石油开采企业在规定的期限内未足额缴纳石油特别收益金的,由财政机关责令限期缴纳,并从滞纳之日起按日加收万分之五的滞纳金。

  Article 14    The financial authority may not reduce or exempt the special oil proceeds payable by an oil exploitation enterprise without permission.

       第十四条  财政机关不得擅自减征或免征石油开采企业应缴纳的石油特别收益金。

  Article 15    Special oil proceeds are listed in an enterprise's costs and expenses and the pre-tax deduction thereof is allowed.

       第十五条  石油特别收益金列入企业成本费用,准予在企业所得税税前扣除。

  Article 16    Where an oil exploitation enterprise fails to pay special oil proceeds in accordance with these Measures, the financial authority shall mete out punishment thereto pursuant to the Regulations on Penalties and Sanctions Against Financial Violations.

       第十六条  石油开采企业未按照本办法规定缴纳石油特别收益金的,由财政机关按照《财政违法行为处罚处分条例》的规定予以处罚。

  Article 17    These Measures shall take effect from 26 March 2006.

       第十七条  本办法自2006年3月26日起执行。

  Article 18    The Ministry of Finance shall be responsible for the interpretation of these Measures.

       第十八条  本办法由财政部负责解释。