中外合作及海上自營(yíng)油氣田資源稅納稅申報(bào)表

RESOURCE TAX RETURN (FOR OIL/GAS)

【表單說(shuō)明】

　　1.本表適用于中外合作油(氣)田和海上自營(yíng)油(氣)田申報(bào)資源稅時(shí)填報(bào)。本表由申報(bào)單位按月填報(bào)，或由主管稅務(wù)機(jī)關(guān)根據(jù)實(shí)際情況具體核定。

　　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.

　　2.納稅(申報(bào))人名稱Name of taxpayer/filer

　　填寫負(fù)責(zé)辦理油(氣)田資源稅申報(bào)事項(xiàng)的公司名稱。

　　It is supposed to be the name of the company who has the responsibility to file the resource tax return.

　　3.油(氣)田名稱Name of the oil/gas field

　　填寫實(shí)際負(fù)有繳稅義務(wù)的油田或氣田名稱。

　　It is supposed to be the name of the oil or gas field which actually bears the tax liability.

　　4.應(yīng)稅產(chǎn)品名稱Name of taxable product

　　填寫現(xiàn)行資源稅規(guī)定中列明的應(yīng)稅產(chǎn)品，如原油、稠油、高凝油、天然氣、高含硫天然氣、三次采油、低豐度油氣、深水油氣等。液化氣等油氣產(chǎn)品比照相應(yīng)的應(yīng)稅產(chǎn)品名稱填寫。

　　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.

　　5.銷售量(噸/桶/立方米)Amount of sales(ton/bbl/cubic meter)

　　填寫扣除作業(yè)用量和損耗量之后的原油、天然氣銷售量。

　　It is supposed to be the amount of sales of oil and gas with operation consumption and loss deducted.

　　6.單價(jià)Unit-price

　　單價(jià)為增值稅專用發(fā)票上注明的含增值稅的銷售價(jià)格(或納稅期平均銷售價(jià)格)。企業(yè)如有外銷油氣情況，單價(jià)應(yīng)當(dāng)按規(guī)定折合成人民幣計(jì)算。

　　It is supposed to be 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.

　　7.銷售額(不含增值稅)Sales revenue in total

　　指增值稅專用發(fā)票上注明的不含增值稅的銷售金額。如果銷售油氣開(kāi)據(jù)的為價(jià)稅合一的普通發(fā)票，采用以下公式換算為不含增值稅的銷售額：

　　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:

　　不含增值稅銷售額=含增值稅銷售額×(1﹣增值稅稅率)

　　Sales revenue in total equals sales revenue (including VAT) multiplied by the outcome of one minus VAT rate.

　　8.減征率Reduction rate

　　減征率=規(guī)定稅率×減稅幅度，如三次采油減稅幅度為30%，其減征率為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 a 30% reduction extent

　　9.實(shí)際征收率Effective RT(resource tax )rate

　　實(shí)際征收率=規(guī)定稅率﹣減征率

　　現(xiàn)行油氣資源稅規(guī)定稅率為5%。如三次采油的減征率為1.5%，其實(shí)際征收率為：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.

　　10.銷售費(fèi)用扣除額Sales expense deduction

　　銷售費(fèi)用扣除額為資源稅應(yīng)入庫(kù)稅額應(yīng)分擔(dān)的油氣銷售費(fèi)用金額。

　　It is supposed to be the sales expense attributable to the resource tax.