中外合作开采陆上石油资源缴纳矿区使用费暂行规定（修订）

中外合作开采陆上石油资源缴纳矿区使用费暂行规定（修订）  

财税字[1995]63号
颁布日期：19950728 　实施日期：19950101 　颁布单位：财政部、 国家税务总局

　　Article 1　These Provisions are formulated in order to promote the development of the national economy， expand international economic and technological co-operation and encourage the development of on-shore oil resources in China.

　　Article 2　Chinese and foreign enterprises that are engaged in the co-operative development of oil resources on land within the territory of the People's Republic of China shall pay royalties in accordance with these Provisions.

　　Article 3　Royalties shall be computed and imposed for each oil or natural gas field in accordance with its total output of crude oil or natural gas. Royalties shall be charged at the following rates：

　　1. The following rates of charge shall apply to the Sino-foreign co-operative oil or natural gas fields in the three provinces/regions Qinghai， Tibet and Xinjiang， and Qianhai regions：

　　（a） Crude Oil

　　The total crude oil output of each oil field in a calendar year　Rate of Charge

　　for the portion less than 1 million tonnes　no charge

　　for the portion between 1 million and 1.5 million tonnes　4%

　　for the portion between 1.5 million and 2 million tonnes　6%

　　for the portion between 2 million and 3 million tonnes　8%

　　for the portion between 3 million and 4 million tonnes　10%

　　for the portion exceeding 4 mill

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