中外合作开采陆上石油资源缴纳矿区使用费暂行规定
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财政部令第3号
(Approved by the State Council on January 13, 1990, promulgated1 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 formulated2 in order to promote the development of national economy, to expand international economic and technological3 cooperation, and to encourage the exploitation of China's petroleum4 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 royalties5 in accordance with these Provisions.

  Article 3 Royalties shall be computed6 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 150,000 to 200,000 tons, the rate shall be 3%;

  for the portion of annual gross output of crude oil from 200,000 to 300,000 tons, the rate shall be 4%;

  for the portion of annual gross output of crude oil from 300,000 to 500,000 tons, the rate shall be 6%;

  for the portion of annual gross output of crude oil from 500,000 to 750,000 tons, the rate shall be 8%;

  for the port~ on of annual gross output of crude oil from 750,000 to 1 million tons, the rate shall be 10%;

  for the portion of annual gross output of crude oil exceeding 1 million tons, the rate shall be 12.5%.

  2. Natural gas

  the portion of annual gross output of natural gas not exceeding 100 million standard cubic meters, shall not be subject to the payment of royalties:

  for the portion of annual gross output of natural gas from 100 million to 200 million standard cubic meters, the rate shall be 1%;

  for the portion of annual gross output of natural gas from 200 million to 300 million standard cubic meters, the rate shall be 2%;

  for the portion of annual gross output of natural gas from 300 million to 400 million standard cubic meters, the rate shall be 3%;

  for the portion of annual gross output of natural gas from 400 million to 600 million standard cubic meters, the rate shall be 4%;

  for the portion of annual gross output of natural gas from 600 million to 1 billion standard cubic meters, the rate shall be 6%;

  for the portion of annual gross output of natural gas from 1 billion to 1.5 billion standard cubic meters, the rate shall be 8%;

  for the portion of annual gross output of natural gas from 1.5 billion to 2 billion standard cubic meters, the rate shall be 10%;

  for the portion of annual gross output of natural gas exceeding 2 billion standard cubic meters, the rate shall be 12.5%.

  Article 4 The Royalties for crude oil and natural gas shall be paid in kind.

  Article 5 The Royalties for crude oil and natural gas shall be levied7 and administered by the tax authorities.

  With respect to Chinese-foreign cooperative oil or gas fields, the operators shall act as agents for withholding8 the royalties, and shall hand over the royalties withheld9 to China National Petroleum Exploitation Corporation, which, in turn, shall act as an agent for making the payment of the royalties.

  Article 6 The royalties shall be computed annually10 and paid in advance in installments11 either based on times or on terms; and the final settlement shall be made after the end of tax year. The time limits for advance payment and final settlement shall be set by the tax authorities.

  Article 7 The oil or gas fields operators shall, within 10 days after the end of each quarter, submit to the tax authorities a report on the output of oil or gas fields and any other related materials required by the tax authorities.

  Article 8 The withholding agents and paying agents with regard to the royalties must, in accordance with the time limits set by the tax authorities, pay the royalties. In case of failure to pay the royalties within the time limits, the tax authorities shall impose a surcharge for overdue12 payment equal to 1% of the overdue royalties for everyday in arrears13, starting from the first day the payment becomes overdue.

  Article 9 In the case that the oil or gas fields operators, in violation14 of the provisions in Article 7, fail to submit on time to the tax authorities the reports on output of oil or gas fields and other related materials required by the tax authorities, the tax authorities may impose a fine, in light of the circumstances, up to but not exceeding RMB 5,000 yuan; in dealing15 with those who conceal16 the actual output, the tax authorities, in addition to pursuing the royalties payment, may impose a fine, in light of the circumstances, up to but not exceeding five times of the amount of royalties that shall be made up.

  Article 10 The following terms, used in these Provisions, are defined below:

  (1) Crude oil: refers to solid and liquid hydrocarbon17 in the natural state as well as any liquid hydrocarbon extracted from natural gas, except for methane18 (CH4)。

  (2) Natural gas: refers to non-associated natural gas and associated natural gas in the natural state.

  Non-associated natural gas: refers to all gaseous19 hydrocarbon extracted from gas deposits, including wet gas, dry gas, and residual20 gas remaining after the extraction of liquid hydrocarbon from wet gas.

  Associated natural gas: refers to all gaseous hydrocarbon extracted from oil deposits simultaneously21 with crude oil, including residual gas remaining after the extraction of liquid hydrocarbon.

  (3) Annual gross output of crude oil: refers to total amount of crude oil produced by each oil or gas field in the same contracted area, in one calendar year, less the quantity of oil used for petroleum operations and that of wasted.

  (4) Annual gross output of natural gas: refers to total amount of natural gas produced by each oil or gas field in the same contracted area, in one calendar year, less the quantity of natural gas used for petroleum operations and that of wasted.

  Article 11 The State Taxation22 Bureau shall be responsible for the interpretation23 of those Provisions.

  Article 12 These Provisions shall become effective as of January 1, 1990



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1 promulgated a4e9ce715ee72e022795b8072a6e618f     
v.宣扬(某事物)( promulgate的过去式和过去分词 );传播;公布;颁布(法令、新法律等)
参考例句:
  • Hence China has promulgated more than 30 relevant laws, statutes and regulations. 中国为此颁布的法律、法规和规章多达30余项。 来自汉英非文学 - 白皮书
  • The shipping industry promulgated a voluntary code. 航运业对自律守则进行了宣传。 来自辞典例句
2 formulated cfc86c2c7185ae3f93c4d8a44e3cea3c     
v.构想出( formulate的过去式和过去分词 );规划;确切地阐述;用公式表示
参考例句:
  • He claims that the writer never consciously formulated his own theoretical position. 他声称该作家从未有意识地阐明他自己的理论见解。 来自《简明英汉词典》
  • This idea can be formulated in two different ways. 这个意思可以有两种说法。 来自《现代汉英综合大词典》
3 technological gqiwY     
adj.技术的;工艺的
参考例句:
  • A successful company must keep up with the pace of technological change.一家成功的公司必须得跟上技术变革的步伐。
  • Today,the pace of life is increasing with technological advancements.当今, 随着科技进步,生活节奏不断增快。
4 petroleum WiUyi     
n.原油,石油
参考例句:
  • The Government of Iran advanced the price of petroleum last week.上星期伊朗政府提高了石油价格。
  • The purpose of oil refinery is to refine crude petroleum.炼油厂的主要工作是提炼原油。
5 royalties 1837cbd573d353f75291a3827b55fe4e     
特许权使用费
参考例句:
  • I lived on about ?3,000 a year from the royalties on my book. 我靠着写书得来的每年约3,000英镑的版税生活。 来自辞典例句
  • Payments shall generally be made in the form of royalties. 一般应采取提成方式支付。 来自经济法规部分
6 computed 5a317d3dd3f7a2f675975a6d0c11c629     
adj.[医]计算的,使用计算机的v.计算,估算( compute的过去式和过去分词 )
参考例句:
  • He computed that the project would take seven years to complete. 他估计这项计划要花七年才能完成。 来自《简明英汉词典》
  • Resolving kernels and standard errors can also be computed for each block. 还可以计算每个块体的分辨核和标准误差。 来自辞典例句
7 levied 18fd33c3607bddee1446fc49dfab80c6     
征(兵)( levy的过去式和过去分词 ); 索取; 发动(战争); 征税
参考例句:
  • Taxes should be levied more on the rich than on the poor. 向富人征收的税应该比穷人的多。
  • Heavy fines were levied on motoring offenders. 违规驾车者会遭到重罚。
8 withholding 7eXzD6     
扣缴税款
参考例句:
  • She was accused of withholding information from the police. 她被指控对警方知情不报。
  • The judge suspected the witness was withholding information. 法官怀疑见证人在隐瞒情况。
9 withheld f9d7381abd94e53d1fbd8a4e53915ec8     
withhold过去式及过去分词
参考例句:
  • I withheld payment until they had fulfilled the contract. 他们履行合同后,我才付款。 来自《简明英汉词典》
  • There was no school play because the principal withheld his consent. 由于校长没同意,学校里没有举行比赛。 来自《简明英汉词典》
10 annually VzYzNO     
adv.一年一次,每年
参考例句:
  • Many migratory birds visit this lake annually.许多候鸟每年到这个湖上作短期逗留。
  • They celebrate their wedding anniversary annually.他们每年庆祝一番结婚纪念日。
11 installments 7d41ca7af6f495d8e3432f8a4544f253     
部分( installment的名词复数 )
参考例句:
  • The first two installments were pretty close together in 1980. 第一次和节二次提款隔得很近,都是在1980年提的。
  • You have an installments sales contract. 你已经订立了一份分期付款的买卖契约了。
12 overdue MJYxY     
adj.过期的,到期未付的;早该有的,迟到的
参考例句:
  • The plane is overdue and has been delayed by the bad weather.飞机晚点了,被坏天气耽搁了。
  • The landlady is angry because the rent is overdue.女房东生气了,因为房租过期未付。
13 arrears IVYzQ     
n.到期未付之债,拖欠的款项;待做的工作
参考例句:
  • The payments on that car loan are in arrears by three months.购车贷款的偿付被拖欠了三个月。
  • They are urgent for payment of arrears of wages.他们催讨拖欠的工钱。
14 violation lLBzJ     
n.违反(行为),违背(行为),侵犯
参考例句:
  • He roared that was a violation of the rules.他大声说,那是违反规则的。
  • He was fined 200 dollars for violation of traffic regulation.他因违反交通规则被罚款200美元。
15 dealing NvjzWP     
n.经商方法,待人态度
参考例句:
  • This store has an excellent reputation for fair dealing.该商店因买卖公道而享有极高的声誉。
  • His fair dealing earned our confidence.他的诚实的行为获得我们的信任。
16 conceal DpYzt     
v.隐藏,隐瞒,隐蔽
参考例句:
  • He had to conceal his identity to escape the police.为了躲避警方,他只好隐瞒身份。
  • He could hardly conceal his joy at his departure.他几乎掩饰不住临行时的喜悦。
17 hydrocarbon tcMzs     
n.烃,碳氢化合物
参考例句:
  • During incomplete combustion some of the hydrocarbon fuel is cracked.在不完全的燃烧中,一些烃燃料裂解。
  • The hydrocarbon must be an alkene.这个碳氢化合物必定是烯烃。
18 methane t1Eyx     
n.甲烷,沼气
参考例句:
  • The blast was caused by pockets of methane gas that ignited.爆炸是由数袋甲烷气体着火引起的。
  • Methane may have extraterrestrial significance.甲烷具有星际意义。
19 gaseous Hlvy2     
adj.气体的,气态的
参考例句:
  • Air whether in the gaseous or liquid state is a fluid.空气,无论是气态的或是液态的,都是一种流体。
  • Freon exists both in liquid and gaseous states.氟利昂有液态和气态两种形态。
20 residual SWcxl     
adj.复播复映追加时间;存留下来的,剩余的
参考例句:
  • There are still a few residual problems with the computer program.电脑程序还有一些残留问题。
  • The resulting residual chromatism is known as secondary spectrum.所得到的剩余色差叫做二次光谱。
21 simultaneously 4iBz1o     
adv.同时发生地,同时进行地
参考例句:
  • The radar beam can track a number of targets almost simultaneously.雷达波几乎可以同时追着多个目标。
  • The Windows allow a computer user to execute multiple programs simultaneously.Windows允许计算机用户同时运行多个程序。
22 taxation tqVwP     
n.征税,税收,税金
参考例句:
  • He made a number of simplifications in the taxation system.他在税制上作了一些简化。
  • The increase of taxation is an important fiscal policy.增税是一项重要的财政政策。
23 interpretation P5jxQ     
n.解释,说明,描述;艺术处理
参考例句:
  • His statement admits of one interpretation only.他的话只有一种解释。
  • Analysis and interpretation is a very personal thing.分析与说明是个很主观的事情。
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