中外合作开采陆上石油资源缴纳矿区使用费暂行规定(附英文)
财政部
中外合作开采陆上石油资源缴纳矿区使用费暂行规定(附英文)
（一九九0年一月十三日国务院批准、一九九0年一月十五日财政部令第3号发布）
第一条 为促进国民经济的发展，扩大国际经济技术合作，鼓励开发我国陆上石油资源，制定本规定。
第二条 在中华人民共和国境内从事合作开采陆上石油资源的中国企业和外国企业，应当依照本规定缴纳矿区使用费。
第三条 矿区使用费按照每个油、气田日历年度原油或者天然气总产量分别计征。矿区使用费费率如下：
（一）原油
年度原油总产量不超过5万吨的部分，免征矿区使用费；
年度原油总产量超过5万吨至10万吨的部分，费率为1％；
年度原油总产量超过10万吨至15万吨的部分，费率为2％；
年度原油总产量超过15万吨至20万吨的部分，费率为3％；
年度原油总产量超过20万吨至30万吨的部分，费率为4％；
年度原油总产量超过30万吨至50万吨的部分，费率为6％；
年度原油总产量超过50万吨至75万吨的部分，费率为8％；
年度原油总产量超过75万吨至100万吨的部分，费率为10％；
年度原油总产量超过100万吨的部分，费率为12．5％；
（二）天然气
年度天然气总产量不超过1亿标立方米的部分，免征矿区使用费；
年度天然气总产量超过1亿标立方米至2亿标立方米的部分，费率为1％；
年度天然气总产量超过2亿标立方米至3亿标立方米的部分，费率为2％；
年度天然气总产量超过3亿标立方米至4亿标立方米的部分，费率为3％；
年度天然气总产量超过4亿标立方米至6亿标立方米的部分，费率为4％；
年度天然气总产量超过6亿标立方米至10亿标立方米的部分，费率为6％；
年度天然气总产量超过10亿标立方米至15亿标立方米的部分，费率为8％；
年度天然气总产量超过15亿标立方米至20亿标立方米的部分，费率为10％；
年度天然气总产量超过20亿标立方米的部分，费率为12．5％；
第四条 原油和天然气的矿区使用费，均用实物缴纳。
第五条 原油和天然气的矿区使用费，由税务机关负责征收管理。
中外合作开采的油、气田的矿区使用费，由油、气田的作业者代扣，交由中国石油开发公司负责代缴。
第六条 矿区使用费按年计算，分次或者分期预缴，年度终了后汇算清缴。预缴期限和汇算清缴期限，由税务机关确定。
第七条 油、气田的作业者应当在每一季度终了后10日内向税务机关报送油、气田的产量，以及税务机关所需要的其他有关资料。
第八条 矿区使用费的代扣义务人和代缴义务人，必须按照税务机关确定的期限缴纳矿区使用费。逾期缴纳的，税务机关从逾期之日起，按日加收滞纳矿区使用费的1‰的滞纳金。
第九条 油、气田的作业者违反第七条的规定，不按期向税务机关报送油、气田的实际产量和税务机关所需其他有关资料的，税务机关可酌情处以人民币5000元以下的罚款；隐匿产量的，除追缴应缴纳的矿区使用费外，可酌情处以应补缴矿区使用费5倍以下的罚款。
第十条 本规定下列用语的含义是：
（一）原油：指在自然状态下的固态和液态烃，也包括从天然气中提取的除甲烷（ＣＨ-[4]）以外的任何液态烃。
（二）天然气：指在自然状态下的非伴生天然气及伴生天然气。
非伴生天然气：指从气藏中采出的所有气态烃包括湿气、干气，以及从湿气中提取液态烃后的剩余气体。
伴生天然气：指从油藏中与原油同时采出的所有气态烃，包括从中提取液态烃后的剩余气体。
（三）年度原油总产量：指合同区内每一个油、气田在每一日历年度内生产的原油量，扣除石油作业用油和损耗量之后的原油总量。
（四）年度天然气总产量：指合同区每一个油、气田在每一日历年度内生产的天然气量，扣除石油作业用气和损耗量之后的天然气总量。
第十一条 本规定由国家税务局负责解释。
第十二条本规定自1990年1月1日起施行。(附英文)
INTERIM PROVISIONS CONCERNING THE PAYMENT OF ROYALTIES FOR CHINESEFOREIGN COOPERATIVE EXPLOITATION OF PETROLEUM RESOURCES ON LAND
(Approved by the State Council on January 13, 1990, promulgated byDecree No. 3 of the Minister of Finance on January 15, 1990)
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)
INTERIM PROVISIONS CONCERNING THE PAYMENT OF ROYALTIES FOR CHINESE
FOREIGN COOPERATIVE EXPLOITATION OF PETROLEUM RESOURCES ON LAND
(Approved by the State Council on January 13, 1990, promulgated by
Decree No. 3 of the Minister of Finance on January 15, 1990)
Article 1
These Provisions are formulated in order to promote the development of
national economy, to expand international economic and technological
cooperation, and to encourage the exploitation of China's petroleum
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 royalties in accordance with these
Provisions.
Article 3
Royalties shall be computed and imposed on the basis of the gross output
of 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 portion 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 levied and
administered by the tax authorities.
With respect to Chinese-foreign cooperative oil or gas fields, the
operators shall act as agents for withholding the royalties, and shall
hand over the royalties withheld to China National Petroleum Expatiation
Corporation, which, in turn, shall act as an agent for making the payment
of the royalties.
Article 6
The royalties shall be computed annually and paid in advance in
installments 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 overdue payment
equal to 1% of the overdue royalties for everyday in arrears, starting
from the first day the payment becomes overdue.
Article 9
In the case that the oil or gas fields operators, in violation 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
dealing with those who conceal 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 hydrocarbon in the natural state
as well as any liquid hydrocarbon extracted from natural gas, except for
methane (CH 4).
(2) Natural gas: refers to non-associated natural gas and associated
natural gas in the natural state.
Non-associated natural gas: refers to all gaseous hydrocarbon extracted
from gas deposits, including wet gas, dry gas, and residual gas remaining
after the extraction of liquid hydrocarbon from wet gas.
Associated natural gas: refers to all gaseous hydrocarbon extracted from
oil deposits simultaneously 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 Taxation Bureau shall be responsible for the interpretation of
those Provisions.
Article 12
These Provisions shall become effective as of January 1, 1990.
关于做好农业防灾减灾工作的通知
农业部
关于做好农业防灾减灾工作的通知
2005-05-24
农业部
农农发［2005］12号
各省、自治区、直辖市及计划单列市农业、农机、畜牧兽医、农垦、乡镇企业、渔业厅（委、局、办），新疆生产建设兵团农业局：
今年以来，我国大部地区气候异常，阶段性强降温和持续低温寡照、多雨(雪)天气较多，致使部分农作物遭受严重冻害。同时，由于降水分布不匀，加之入春后大风和强对流天气增多，造成华南和北方部分地区旱情持续发展，以及部分地区暴雨、冰雹成灾，对农业生产不利。据有关部门预测，今年夏季旱涝灾害程度将比去年重，蝗虫等重大病虫害将偏重发生，防汛抗旱和病虫害防治任务十分繁重、艰巨。当前主汛期和蝗虫等重大病虫害防治的关键时期即将到来，为进一步做好今年的农业防灾减灾工作，努力减轻农业灾害损失，确保粮食稳定增产、农民持续增收，现就做好农业防灾减灾工作通知如下：
一、切实增强做好防灾减灾工作的责任感
去年农业获得丰收，多年不遇的有利气候条件发挥了重要作用。今年的年景总体将比去年差，要保持去年和今年以来农业和粮食生产的良好局面，灾害等不确定因素增多，难度加大。各级农业部门必须保持清醒的头脑，充分认识今年防汛抗旱和蝗虫防治等农业防灾减灾工作的重要性和严峻性，牢固树立防大灾、抗大灾和长期抗灾的思想，切不可麻痹大意。要认真贯彻落实党中央、国务院领导对农业防灾减灾的总体部署和具体要求，把防灾减灾作为当前农业和农村工作的重要任务来抓，进一步增强责任感，加强领导，切实做好各项防灾减灾工作。
二、切实履行灾情报告制度
要加强与气象、水利、海洋等部门的联系，密切关注灾害性天气，分析其对农业生产的影响，加强对重大病虫害的动态监测，及时收集、核查各种农业灾害发生的时间、地区、范围、危害程度、损失等情况，并及时向当地政府和我部反映重大灾情和防灾减灾的对策措施。主汛期和重大病虫害防治关键时期，做到一般灾情每旬末报告一次，重大和紧急灾情务必做到立即报告，确保信息畅通。我部联系电话：办公厅值班室，010—64192316；种植业管理司，64192855、65018272（传真）、64194542；畜牧业司，64194616、64194346（夜）、64194715（传真）；农垦局，64192684；乡镇企业局，64192726；渔业局，64192948。
三、切实做好抗灾减灾准备
要根据本地自然条件和气象预报，提前做好防灾抗灾救灾准备。我部已制定了《农业重大自然灾害突发事件应急预案》等7项有关防灾减灾的应急预案（业经国务院备案，另发），下发了《2005年全国农作物重大病虫害防治预案》，各级农业部门要紧密结合当地实际，进一步修改完善防灾减灾预案，完善针对重点地区、重点部门、关键时段、薄弱环节、重点作物、重大病虫害、重大动植物疫情的防御（防治、防控）、抢救、补救、恢复生产的技术措施。结合科技入户工程的实施，加强对农民防灾减灾、灾后恢复农业生产的技术措施培训和指导。根据水源情况及时搞好适应性种植。通过改革耕作制度，规避高温热害、干热风、早霜、寒露风等自然灾害对农业生产的影响。及时组织抢收成熟农作物，加固防护棚室建筑、畜禽圈舍、养殖鱼塘、农机设备等。加强水产养殖生物管理及水生动物防疫工作，防止可育杂交种和外来水生物种进入天然水域，避免生态灾难，并尽力做好大汛前的亲鱼转移工作。在当地政府领导下，积极争取有关部门支持，落实好救灾和病虫害防治、动植物防疫的物资、资金和人员，协助水利等部门做好防汛抗旱设施安全检查、加固、维修及农田水利设施的清淤、除障等工作。
四、切实落实各项减灾措施
要树立应对突发事件的意识，提高应对突发事件的能力，一旦发生灾情，立即反应，及时行动。通过广播、电视、报刊、网络等媒体，及时发布救灾（防治）对策措施。根据农业灾害发生情况，及时修正减灾措施，并组织有关专家和技术人员深入灾区第一线，现场指导农民因地制宜地开展田间管理、毁种补种和病虫害、动植物疫病防治。协助地方组织好重大病虫害、重大动植物疫情应急防治（处置）行动，帮助解决实际困难。积极配合当地政府和有关部门及时落实救灾（防治）资金，调剂、调运救灾（防治）物资，解决好人畜饮水问题。充分发挥农业机械的作用，组织好农机抗旱抽水、抗洪抢险排涝等工作。加强对洪涝灾区重大动物疫病的监测，坚决控制人畜共患动物疫病的暴发和流行，杜绝灾后灾的发生。
五、切实加快建立可持续防灾减灾的长效机制
要坚持“以防为主，防抗结合，综合治理”的防灾减灾方针，变被动抗灾为主动防灾。加强农田基础设施建设，继续组织搞好重大病虫害生物防治、生态控制等可持续治理技术，以及农业旱作节水、避灾、适应性种植等防汛抗旱技术的示范和推广，深化农业结构调整，加强与相邻国家的病虫害防治、草原防火等合作，建立可持续防灾减灾的长效机制。
