海关总署、财政部关于中外合作开采海洋石油进出口货物征免关税和工商统一税的法规(附英文) |
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内容分类： 税务 |
实 效 性：现行有效 |
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文 号： |
发文机关：工业和信息化部 |
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发文日期：2007-07-11 |
生效日期：2007-07-11 |
注：根据财政部、海关总署2007年第20号公告--对中外合作开采海洋石油的外国合同者按合同规定所得原油出口税收政策进行调整有关事项的公告（财政部、海关总署2007年第20号公告）文件，本文件中第二条“外国合同者按合同规定所得的原油装运出口时，免征出口税”的规定自2007年8月1日起停止执行。
为鼓励中外合作开采海洋石油，现对石油作业进出口货物的关税和工商统一税法规如下：
一、下列进口货物予以免税：
（一）经核准直接用于勘探作业的机器、设备、备件和材料；
（二）按照《中华人民共和国对外合作开采海洋石油资源条例》第十九条至第二十一条法规，经核准需要进口直接用于开发作业的机器、设备、备件和材料；
（三）为在国内制造供海洋开采石油作业（包括勘探、钻井、固井、测井、录井、采油、修井等）用的机器、设备，经核准需要进口的零部件和材料；
（四）外国合同者为开采海洋石油而暂时进口并保证复运出口的机器和其他工程器材，在进口或复运出口时予以免税。
二、外国合同者按合同法规所得的原油装运出口时，免征出口税。
三、不属于第一条和第二条法规范围内的进、出口货物，应当按照《中华人民共和国海关进出口税则》和《中华人民共和国工商统一税条例（草案）》征收关税和工商统一税。
四、凡免税进口的货物，未经海关核准不得移作他用。违者，由海关按照《中华人民共和国暂行海关法》的法规处理。
附：中外合作开采海洋石油进口物资免税清表
provisions of the general customs administration and the ministryof finance concerning the collection of or exemption from customs dutiesand consolidated industrial and commercial taxes on imports and exportsfor the chinese-foreign co operative exploitation of offshore oil important notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
this english document is coming from the "laws and regulations of the people's republic of china governing foreign-related matters" （1991.7）which is compiled by the brueau of legislative affairs of the state council of the people's republic of china， and is published by the china legal system publishing house.
in case of discrepancy, the original version in chinese shall prevail.
whole document (法规全文)
provisions of the general customs administration and the ministry of finance concerning the collection of or exemption from customs duties and consolidated industrial and commercial taxes on imports and exports for the chinese-foreign cooperative exploitation of offshore oil（approved by the state council on february 28， 1982 and promul- gated by the general customs administration and the ministry of finance on april 1， 1982）
for the purpose of encouraging the chinese-foreign cooperative exploitation of offshore oil， the customs duties and consolidated industrial and commercial taxes on the imports and exports for oil operations are stipulated as follows：
1. the following imports shall be exempt from duties or taxes：
（1） the machinery， equipment， spare parts and materials， the direct use of which in prospecting operations has been verified and approved；
（2） the machinery， equipment， spare parts and materials， the requirement for the import of which has been verified and approved for direct use in exploiting operations in accordance with articles 19 to 21 of the regulations of the people's republic of china on the exploitation of offshore petroleum resources in cooperation with foreign enterprises；
（3） the parts， components and materials， the requirement for the import of which has been verified and approved for use in the manufacture in china of the machinery and equipment to be used in offshore oil exploitation operations （includings prospecting， well drilling， well cementation， well survey， well logging， oil recovery， well repair， etc.）；
（4） machinery and other engineering equipment， which are temporarily imported by foreign contractors for the exploitation of offshore oil， and of which the re-export is guaranteed， shall be exempt from duties at the time of import or re-export.
2. the crude oil due to foreign contractors as stipulated in the contracts shall be exempt from export duties when it is shipped abroad.
3. customs duties and consolidated industrial and commercial taxes shall，in accordance with the import and export duty tariff of the customs of the people's republic of china and the draft regulations of the people's republic of china on consolidated industrial and commercial taxes， be levied on the imports or exports beyond the ranges stipulated in article 1 and article 2.
4. the goods imported duty-free shall not be diverted to other use without the vertification and approval by the customs. those who violate this clause shall be dealt with by the customs in accordance with the interim customs law of the people's republic of china.[*1]
appendix: detailed duty-free list of the import materials for the chinese-foreign cooperative exploritation of offshore oil
i. goods which are required and have been inspected and approved for import and direct use in prospecting operations:
1. those for geophysical prospecting:
(1) geophysical prospecting vessels and their integral accessories;
(2)seismographs and their integral accessories and fittings; heavy magnetometers and their fittings;
(3)isobuoyant cables and their integral accessories;
(4)data processing special-purpose electronic computers and their integral accessories;
(5)seismograph tapes;
(6)shore platform positioning equipment and its accessory facilities.
2. those for well drilling:
（1）various offshore drilling units， including self-elevating or semi- submersible drill ships， floating drilling vessels， drilling platforms，auxiliary vessels and service craft；
（2）drilling machines and their components， accessories and fittings；
（3）well commentation equipment and its accessory equipment， including soot-blowing equipment；
（4）well survey equipment and its accessory equipment， including electrographs， pneumographs， inclinometers and other well loggers；
（5）oil testing and well repairing equipment and its components，accessories and fittings；
（6） well drilling special-purpose tools， including drill bits， drill collars， drilling rods， deflecting tools， deflection preventing tools，fishing tools and other tools；
（7）drilling mud treating equipment and chemical materials；
（8）oil well special-purpose materials， including oil pipes， casings， well head assemblies and underwater appliances；
（9）oil well cement and various additives.
3. those for safety and rescue:
(1) various oil well blowout-preventing devices, spare parts and materials;
(2) various fire prevention and fighting devices and materials;
(3) various lifesaving appliances, accessories and tools;
(4) special labour protection articles for offshore operating personnel;
(5) equipment and materials for diving operations.
4. those for communications and transportation:
(1) helicopters and parking apron equipment;
(2)communications, transportation and escort vessels and their accessory components;
(3) various wire and wireless communication equipment and its fittings.
5. oils:
special fuel oils, lubricating oil, coolant fluids, etc. required for offshore operations.
ii. goods, the requirement for the import of which has been verified and approved for use in exploiting operations, i.e. in the construction of oil fields:
1. those for oil recovery:
(1) production platforms, including recovery platforms, treating platforms, living platforms and beacon towers;
(2) offshore oil loading facilities, including single-point moorings, hinged rocking posts, oil storage ships or underwater oil tanks and piled piers;
(3) offshore engineering operation vessels;
(4) power plants and their fittings, including internal combustion engines, steam turbines, steam engines, generators and electric motors and their control equipment and devices;
(5) injection equipment and fittings, including water injection equipment, gas injection equipment and water quality or gas treatment facilities;
(6) well water packers and underground blowout preventers;
(7) lifting equipment and tools;
（8）oil （gas） transportation equipment， pipelines and their gate valves and pipe fittings； intermediate stations and shore terminal equipment and their gate valves and pipe fittings， including various machines and pumps and fluid separation， heat exchange， purifying and pressurizing devices，various measuring， monitoring and parameter indicating meters， various gate valves and pipe fittings； various electrical instruments and meters and cables.
2. those for automation remote control, and remote monitoring:
(1) including various devices and instruments and meters;
(2) air-conditioning installation.
iii parts， components and materials， the requirement for import of which has been verified and approved for the manufacture in china of machinery and equipment for offshore oil exploitation operation. iv the ministry of petroleum industry shall be responsible for examining and approving whether it is necessary for the above materials to be purchased from abroad.
note:
[*1]the interim customs law of the people's republic of china has been superseded by the customs law of the people's republic of china， which was adopted at the 19th meeting of the standing committee of the sixth national people's congress of the people's republic of china on january 22， 1987. - the editor
