中华人民共和国国家税务总局监制
Printed Under the Supervision of the State Administration of Taxation of the People’s Republic of China
中外合作及海上自营油气田资源税纳税申报表填表说明
Instructions for Resource Tax Return (for Oil/Gas)
一、本表适用于中外合作油(气)田和海上自营油(气)田申报资源税时填报。本表由申报单位按月填报,或由主管税务机关根据实际情况具体核定。
The resource tax return is applicable to Sino-foreign cooperative oil (gas) fields and self-operated offshore oil (gas) fields . It is supposed to be filed in month or in other ways approved by the tax authority.
二、纳税(申报)人名称Name of taxpayer/filer
填写负责办理油(气)田资源税申报事项的公司名称。
It is supposed to be the name of the company who has the responsibility to file the resource tax return.
三、油(气)田名称Name of the oil/gas field
填写实际负有缴税义务的油田或气田名称。
It is supposed to be the name of the oil or gas field which actually bears the tax liability.
四、应税产品名称Name of taxable product
填写现行资源税规定中列明的应税产品,如原油、稠油、高凝油、天然气、高含硫天然气、三次采油、低丰度油气、深水油气等。液化气等油气产品比照相应的应税产品名称填写。
It is supposed to be the product listed in resource tax regulations, such as oil, heavy oil, high pour point oil, condensed oil, natural gas, high-sulfur gas, tertiary oil recovery, low abundance oil and gas, deepwater oil and gas. Names of other products of oil and gas like liquefied gas should be filled in accordance with those listed in resource tax regulations.
五、销售量(吨/桶/立方米)Amount of sales(ton/bbl/cubic meter)
填写扣除作业用量和损耗量之后的原油、天然气销售量。
It is supposed to be the amount of sales of oil and gas with operation consumption and loss deducted.