财政部、国家税务总局关于外国石油公司参与煤气层开采所适用税收政策问题的通知 Circular of the Ministry of Finance and the State Administration of Taxation on the Applicable Taxation Policy of the Foreign Petroleum Companies Involving in Exploitation of Coal Gas
颁布日期：19960705 实施日期：19960705 颁布单位：财政部、 国家税务总局
CaiShuiZi  No.62
July 5， 1996
The financial departments （bureaus）， the state tax bureaus and the local tax bureaus in various provinces， autonomous regions， municipalities directly under the Central Government and municipalities separately listed on the State plan：
In order to encourage the foreign enterprises and enterprises with foreign investment （hereinafter referred to as enterprises ） to exploit the overland coal gas level of our country， the taxation policy should be clarified as following：
I. The tax of the business earnings and other income of enterprises that exploit the overland coal gas level in our country should be paid on basis of the Income Tax Law of the People's Republic of China on Enterprises with Foreign Investment and Foreign Enterprises and Rules for its implementation.
II. The provisions on the enterprises with undertaking of the petroleum exploitation in Rules for the Implementation of the Income Tax Law of the People's Republic of China on Enterprises with Foreign Investment and Foreign Enterprises apply to the enterprises which exploit the overland coal gas level.
III. The provisions on the income tax of the enterprises that undertake the petroleum exploitation by collaboration stipulated by the Ministry of Finance， the State Administration of Taxation and Offshore Oil Tax Administration are all applied to the enterprises which exploit the overland coal gas resource unless the additional prescriptions serve.
IV. The enterprises with undertaking of exploiting the coal gas should pay the value-added tax and mine usage fee according to Circular of the State Administration of Taxation on the Payment of Value-added Tax on Chinese-foreign Cooperative Exploitation of Petroleum Resource （GuoShuiFa  No.114） and Interim Provisions on the Payment of Mine Usage Fee for Chinese-foreign Cooperative Exploitation of Land Petroleum Resource （Decree  No.3 of the Ministry of Finance）
V. The enterprises with the undertaking of exploiting coal gas should pay the tax of real estate， the tax of licences and the stamp tax on basis of the Interim Regulations on Tax of Urban Real Estate， the Interim Regulations on Tax of Licences for Vehicles and Vessels and the Interim Regulations of the People's Republic of China on Stamp Tax respectively.
上一篇： 国务院办公厅转发国务院扶贫开发领导小组关于组织经济较发达地区与经济欠发达地区开展扶贫协作报告的通知 CIRCULAR OF THE GENERAL OFFICE OF THE STATE COUNCIL ON TRANSMITTING A REPORT OF THE LEADING GROUP FOR DEVELOPMENT OF UNDERDEVELOPED REGIONS UNDER THE STATE COUNCIL ON ORGANIZING COOPERATION FOR POVERTY RELIEF BETWEEN ECONOMICALLY LESS DEVELOPED AND ECONOMICALLY DEVELOPED REGIONS