海关总署、财政部关于中外合作开采海洋石油进出口货物征免关税和工商统一税的规定(附英文)
海关总署
海关总署、财政部关于中外合作开采海洋石油进出口货物征免关税和工商统一税的规定(附英文)
(一九八二年二月二十八日国务院批准)
为鼓励中外合作开采海洋石油,现对石油作业进出口货物的关税和工商统一税规定如下:
一、下列进口货物予以免税:
(一)经核准直接用于勘探作业的机器、设备、备件和材料;
(二)按照《中华人民共和国对外合作开采海洋石油资源条例》第十九条至第二十一条规定,经核准需要进口直接用于开发作业的机器、设备、备件和材料;
(三)为在国内制造供海洋开采石油作业(包括勘探、钻井、固井、测井、录井、采油、修井等)用的机器、设备,经核准需要进口的零部件和材料;
(四)外国合同者为开采海洋石油而暂时进口并保证复运出口的机器和其他工程器材,在进口或复运出口时予以免税。
二、外国合同者按合同规定所得的原油装运出口时,免征出口税。
三、不属于第一条和第二条规定范围内的进、出口货物,应当按照《中华人民共和国海关进出口税则》和《中华人民共和国工商统一税条例(草案)》征收关税和工商统一税。
四、凡免税进口的货物,未经海关核准不得移作他用。违者,由海关按照《中华人民共和国暂行海关法》的规定处理。
附:中外合作开采海洋石油进口物资免税清表
中外合作开采海洋石油进口物资免税清表
一、经核准需要进口的直接用于勘探作业方面的货物:
1.地球物理勘探类:
(1)地球物理勘探船舶及其配套件;
(2)地震仪及其配套件、配件、重磁力仪及其配件;
(3)等浮电缆及其配套件;
(4)数据处理专用电子计算机及其配套件;
(5)地震磁带;
(6)岸台定位设备及配套设施。
2.钻井类:
(1)各种海上钻井装置,包括:自升式、半潜式钻井船、浮式钻
井船和钻井平台以及辅助船和服务工作船;
(2)钻机及其部件、附件、配件;
(3)固井设备及其附属设备,包括吹灰设备;
(4)测井设备及其附属设备,包括电测仪、气测仪、测斜仪及其 它录井仪;
(5)试油、修井设备及其部件、附件和配件;
(6)钻井专用工具,包括钻头、钻铤、钻杆、造斜、防斜工具和打
捞工具及其它工具;
(7)钻井泥浆处理设备及化工材料;
(8)油井专用材料,包括油管、套管和井口装置、水下器具;
(9)油井水泥和各种添加剂。
3.安全救生类:
(1)各种油井防喷装置、备件和材料;
(2)各种防火、消防装置和材料;
(3)各种救生设备、配件和工具;
(4)海上作业人员特殊的劳动保护用品;
(5)潜水作业的设备和材料。
4.交通运输和通讯类:
(1)直升飞机及停机坪设备;
(2)交通运输和护航船舶及其配套部件;
(3)各种有线、无线通讯设备和配件。
5.油品类:
海上作业需要的特殊燃料油、润滑油、冷却液。
二、经核准需要进口的供开发作业即油田建设方面的货物:
1.采油类:
(1)生产平台,包括采油平台、处理平台、生活平台和烽火台;
(2)海上装油设施,包括单点系泊、绞接式摇柱、储油轮或水下油罐,以及栈桥码头;
(3)海洋工程作业船舶;
(4)动力设备及配件,包括内燃机、汽轮机、燃气轮机、蒸汽机、发电机和电动机及其控制设备和装置;
(5)注入设备及配件,包括注水设备、注气设备以及水质、气体处理设施;
(6)井水封隔器、井下防喷器;
(7)起重设备及工具;
(8)油(气)运输设备、管道及其闸阀和管子配件,中间站和陆
岸终端设备及其闸阀和管子配件,包括各种机泵、流体分离、换热、
净化和加压装置、各种计量、监测和参数指示仪表,各种闸阀和管
子配件;各种电气仪表和电缆。
2.自动化遥控遥测类:
(1)包括各种装置和仪表;
(2)空气调温装置。
三、为在国内制造供海洋石油开采作业用的机器和设备,经核准需要进口的零部件和材料。
四、上述物资是否需要从国外购进,由石油工业部负责审批。
(附英文)
PROVISIONS OF THE GENERAL CUSTOMS ADMINISTRATION AND THE MINISTRYOF FINANCE CONCERNING THE COLLECTION OF OR EXEMPTION FROM CUSTOMS DUTIESAND CONSOLIDATED INDUSTRIAL AND COMMERCIAL TAXES ON IMPORTS AND EXPORTSFOR THE CHINESE-FOREIGN CO
OPERATIVE EXPLOITATION OF OFFSHORE OIL
Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.
Whole Document (法规全文)
PROVISIONS OF THE GENERAL CUSTOMS ADMINISTRATION AND THE MINISTRY
OF FINANCE CONCERNING THE COLLECTION OF OR EXEMPTION FROM CUSTOMS DUTIES
AND CONSOLIDATED INDUSTRIAL AND COMMERCIAL TAXES ON IMPORTS AND EXPORTS
FOR THE CHINESE-FOREIGN COOPERATIVE EXPLOITATION OF OFFSHORE OIL
(Approved by the State Council on February 28, 1982 and promul-
gated by the General Customs Administration and the Ministry of Finance on
April 1, 1982)
For the purpose of encouraging the Chinese-foreign cooperative
exploitation of offshore oil, the Customs duties and consolidated
industrial and commercial taxes on the imports and exports for oil
operations are stipulated as follows:
1. The following imports shall be exempt from duties or taxes:
(1) the machinery, equipment, spare parts and materials, the direct use of
which in prospecting operations has been verified and approved;
(2) the machinery, equipment, spare parts and materials, the requirement
for the import of which has been verified and approved for direct use in
exploiting operations in accordance with Articles 19 to 21 of the
Regulations of the People's Republic of China on the Exploitation of
Offshore Petroleum Resources in Cooperation with Foreign Enterprises;
(3) the parts, components and materials, the requirement for the import of
which has been verified and approved for use in the manufacture in China
of the machinery and equipment to be used in offshore oil exploitation
operations (includings prospecting, well drilling, well cementation, well
survey, well logging, oil recovery, well repair, etc.);
(4) machinery and other engineering equipment, which are temporarily
imported by foreign contractors for the exploitation of offshore oil, and
of which the re-export is guaranteed, shall be exempt from duties at the
time of import or re-export.
2. The crude oil due to foreign contractors as stipulated in the contracts
shall be exempt from export duties when it is shipped abroad.
3. Customs duties and consolidated industrial and commercial taxes shall,
in accordance with the Import and Export Duty Tariff of the Customs of the
People's Republic of China and the Draft Regulations of the People's
Republic of China on Consolidated Industrial and Commercial Taxes, be
levied on the imports or exports beyond the ranges stipulated in Article 1
and Article 2.
4. The goods imported duty-free shall not be diverted to other use without
the vertification and approval by the Customs. Those who violate this
clause shall be dealt with by the Customs in accordance with the Interim
Customs Law of the People's Republic of China. [*1]
Appendix: Detailed Duty-free List of the Import Materials for the Chinese-
Foreign Cooperative Exploritation of Offshore Oil
I. Goods which are required and have been inspected and approved for
import and direct use in prospecting operations:
1. Those for geophysical prospecting:
(1) geophysical prospecting vessels and their integral accessories;
(2) seismographs and their integral accessories and fittings; heavy
magnetometers and their fittings;
(3) isobuoyant cables and their integral accessories;
(4) data processing special-purpose electronic computers and their
integral accessories;
(5) seismograph tapes;
(6) shore platform positioning equipment and its accessory facilities.
2. Those for well drilling:
(1) various offshore drilling units, including self-elevating or semi-
submersible drill ships, floating drilling vessels, drilling platforms,
auxiliary vessels and service craft;
(2) drilling machines and their components, accessories and fittings;
(3) well commentation equipment and its accessory equipment, including
soot-blowing equipment;
(4) well survey equipment and its accessory equipment, including
electrographs, pneumographs, inclinometers and other well loggers;
(5) oil testing and well repairing equipment and its components,
accessories and fittings;
(6) well drilling special-purpose tools, including drill bits, drill
collars, drilling rods, deflecting tools, deflection preventing tools,
fishing tools and other tools;
(7) drilling mud treating equipment and chemical materials;
(8) oil well special-purpose materials, including oil pipes, casings, well
head assemblies and underwater appliances;
(9) oil well cement and various additives.
3. Those for safety and rescue:
(1) various oil well blowout-preventing devices, spare parts and
materials;
(2) various fire prevention and fighting devices and materials;
(3) various lifesaving appliances, accessories and tools;
(4) special labour protection articles for offshore operating personnel;
(5) equipment and materials for diving operations.
4. Those for communications and transportation:
(1) helicopters and parking apron equipment;
(2) communications, transportation and escort vessels and their accessory
components;
(3) various wire and wireless communication equipment and its fittings.
5. Oils:
Special fuel oils, lubricating oil, coolant fluids, etc. required for
offshore operations.
II. Goods, the requirement for the import of which has been verified and
approved for use in exploiting operations, i.e. in the construction of oil
fields:
1. Those for oil recovery:
(1) production platforms, including recovery platforms, treating
platforms, living platforms and beacon towers;
(2) offshore oil loading facilities, including single-point moorings,
hinged rocking posts, oil storage ships or underwater oil tanks and piled
piers;
(3) offshore engineering operation vessels;
(4) power plants and their fittings, including internal combustion
engines, steam turbines, steam engines, generators and electric motors and
their control equipment and devices;
(5) injection equipment and fittings, including water injection equipment,
gas injection equipment and water quality or gas treatment facilities;
(6) well water packers and underground blowout preventers;
(7) lifting equipment and tools;
(8) oil (gas) transportation equipment, pipelines and their gate valves
and pipe fittings; intermediate stations and shore terminal equipment and
their gate valves and pipe fittings, including various machines and pumps
and fluid separation, heat exchange, purifying and pressurizing devices,
various measuring, monitoring and parameter indicating meters, various
gate valves and pipe fittings; various electrical instruments and meters
and cables.
2. Those for automation remote control, and remote monitoring:
(1) including various devices and instruments and meters;
(2) air-conditioning installation.
III Parts, components and materials, the requirement for import of which
has been verified and approved for the manufacture in China of machinery
and equipment for offshore oil exploitation operation.
IV The Ministry of Petroleum Industry shall be responsible for examining
and approving whether it is necessary for the above materials to be
purchased from abroad.
Note:
[*1] The Interim Customs Law of the People's Republic of China has been
superseded by the Customs Law of the People's Republic of China, which was
adopted at the 19th Meeting of the Standing Committee of the Sixth
National People's Congress of the People's Republic of China on January
22, 1987. - The Editor
绥化市人民政府办公室关于印发绥化市市本级生产加工纳税项目招商引资中介人奖励暂行办法的通知
黑龙江省绥化市人民政府办公室
绥化市人民政府办公室关于印发绥化市市本级生产加工纳税项目招商引资中介人奖励暂行办法的通知
绥政办发〔2010〕32号
各县(市、区)人民政府,开发区管委会,市政府各直属单位:
经市政府同意,现将《绥化市市本级生产加工纳税项目招商引资中介人奖励暂行办法》印发给你们,望认真贯彻执行。
二○一○年六月九日
绥化市市本级生产加工纳税
项目招商引资中介人奖励暂行办法
第一条 为创新招商激励机制,鼓励社会各界积极有效开展招商引资活动,促进市本级经济社会更好更快发展,制定本办法。
第二条 生产加工纳税项目招商引资中介人是指引荐、促成绥化市行政区域外,项目开工生产后综合税赋超过6%,固定资产投资500万元以上(不含土地投入,不含对上争取财政资金和财政担保贷款),以及股份制或中外合资企业外来投资比例不低于40%的投资项目落户市本级并依法设立企业(公司)或与市本级现有企业进行合资、合作的自然人或单位。
第三条 对自然人引资中介人,奖励资金由市政府在项目建成投产后,按规定程序和标准进行奖励;对单位引资中介人,可在项目开工后,按规定程序和实际投资的数额先行兑现部分奖金,用于招商前期费用支出。奖金属于税后收入。
第四条 引进资金奖。根据固定资产投资完成情况进行一次性奖励。投资500万元—5000万元(不含5000万元)按2‰进行奖励,投资5000万元—7500万元(不含7500万元)按5‰进行奖励,投资7500万元—1亿元(不含1亿元)按7‰进行奖励,投资1亿元以上奖励100万元。
第五条 财税贡献奖。项目投产纳税3年优惠期结束后,连续5年享受实际上缴增值税、所得税地方分成部分1%-5%的额度奖励(每个年度奖励比例从5%起依起降低1个百分点。投产纳税后第4年和第5年奖励企业部分计入引资中介人奖励基数)。
第六条 引资功臣奖。对引进固定资产投资5000万元以上生产加工纳税型项目的自然人,除兑现奖励资金外,在项目建成投产后,可为其安排1名符合相应条件的人员在财政开支事业单位就业;对招商引资有功且符合任职条件的干部,在同等条件下优先给予提拔重用。
第七条 申报程序及考核认定。中介人申领奖金,须填写由市商务部门印制的《招商引资中介人引进项目表》和《招商引资中介人奖金申领表》,并按其要求提供相关证明材料,由商务部门会同财政、审计部门审核认定,上报市政府审批同意后执行。有特殊情况需他人代为办理的,须向受委托人提供委托授权书。
第八条 对弄虚作假、骗取奖金的,移交司法机关依法严肃追究责任。
第九条 本办法未尽事宜,采取“一事一议”的办法由商务部门提出解决意见,经市政府同意后执行。
第十条 本办法自公布之日起,新签约项目按本办法奖励,各县(市、区)可参照执
行。