中外合作开采陆上石油资源缴纳矿区使用费暂行规定 INTERIM PROVISIONS CONCERNING THE PAYMENT OF ROYALTIES FOR CHINESE-FOREIGN COOPERATIVE EXPLOITATION OF PETROLEUM RESOURCES ON LAND

中外合作开采陆上石油资源缴纳矿区使用费暂行规定 INTERIM PROVISIONS CONCERNING THE PAYMENT OF ROYALTIES FOR CHINESE-FOREIGN COOPERATIVE EXPLOITATION OF PETROLEUM RESOURCES ON LAND

财政部令第3号
（Approved by the State Council on January 13， 1990， promulgated by Decree No. 3 of the Minister of Finance on January 15， 1990）
颁布日期：19900115 　实施日期：19900101 　颁布单位：财政部

　　Article 1 These Provisions are formulated in order to promote the development of national economy， to expand international economic and technological cooperation， and to encourage the exploitation of China's petroleum resources on land.

　　Article 2 All Chinese and foreign enterprises， which are engaged in the cooperative exploitation of petroleum 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 on the basis of the gross output or crude oil or natural gas produced every calendar year from each oil-and-gas field. The rates of the royalties are as follows：

　　1. Crude oil

　　the portion of annual gross output of crude oil not exceeding 50，000 tons， shall not be subject to the payment of royalties；

　　for the portion of annual gross output of crude oil from 50，000 to 100，000 tons， the rate shall be 1%；

　　for the portion of annual gross output of crude oil from 100，000 to 150，000 tons， the rate shall be 2%；

　　for the portion of annual gross output of crude oil from 15

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