资源税填表说明.docx

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1、中外合作及海上自营油气田资源税纳税申报表填表说明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。况具体核定。 The resource tax return is applicable to Sino-foreign cooperative o

2、il (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。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 res

3、ponsibility to file the resource tax return.三、三、油（气）田名称油（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。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、四、应税产品名称应税产品名称 Name of taxable product填写现行资源税规定中列明的应税产品，如原油、填写现行资源税规定中列明的应税产品，如

4、原油、稠油、高凝油、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。液化 气等油气产品比照相应的应税产品名称填写。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,

5、 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（吨五、销售量（吨/桶桶/立方米）立方米）AmountAmount ofof sales(ton/bbl/cubicsales(ton/bbl/cubic meter)meter)填写扣除作业用量和损耗量之后的原油、天

6、然气销售量。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.六、单价六、单价 Unit-price 单价为增值税专用发票上注明的含增值税的销售价格（或纳税期单价为增值税专用发票上注明的含增值税的销售价格（或纳税期 平均销售价格）平均销售价格） 。企业如有外销油气情况，单价应当按规定折合成人民。企业如有外销油气情况，单价应当按规定折合成人民 币计算。币计算。It is supposed to b

7、e the price in VAT invoices which includes value- added tax. If the enterprise exports the oil(gas),the unit-price should be calculated by RMB according to the rules. 七、销售额（不含增值税）七、销售额（不含增值税）Sales revenue in total 指增值税专用发票上注明的不含增值税的销售金额。如果销售油指增值税专用发票上注明的不含增值税的销售金额。如果销售油 气开据的为价税合一的普通发票，采用以下公式换算为不含增值税

8、的气开据的为价税合一的普通发票，采用以下公式换算为不含增值税的 销售额：销售额： It is supposed to be the sales revenue in VAT invoices minus value- added tax. When it comes to the common invoices, sales revenue should be calculated as follows: 不含增值税销售额不含增值税销售额=含增值税销售额含增值税销售额（1增值税税率）增值税税率） Sales revenue in total equals sales revenue (incl

9、uding VAT) multiplied by the outcome of one minus VAT rate.八、减征率八、减征率 Reduction rate 减征率减征率=规定税率规定税率减税幅度，如三次采油减税幅度为减税幅度，如三次采油减税幅度为 30%，其减，其减 征率为征率为 1.5%。 Reduction rate equals legal tax rate multiplied by the extent of reduction. For instance the reduction rate of tertiary oil recovery is 1.5% with

10、a 30% reduction extent九、实际征收率九、实际征收率 Effective RT(resource tax )rate 实际征收率实际征收率=规定税率规定税率减征率减征率 现行油气资源税规定税率为现行油气资源税规定税率为 5%。如三次采油的减征率为。如三次采油的减征率为 1.5%， 其实际征收率为：其实际征收率为：3.5%=5%1.5% Effective resource tax rate equals legal tax rate minus reduction rate. The resource legal tax rate of oil and gas is 5%. For instance, the effective resource tax rate is 3.5%(=5%1.5%) with a 1.5% reduction rate of tertiary oil recovery.十、销售费用扣除额十、销售费用扣除额 Sales expense deduction 销售费用扣除额为资源税应入库税额应分担的油气销售费用金额。销售费用扣除额为资源税应入库税额应分担的油气销售费用金额。It is supposed to be the sales expense attributable to the resource tax.