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Notice of the Ministry of Finance and the State Administration of Taxation on Issuing the Administrative Measures for the Value Added Tax on Oil-Gas Field Enterprises
(No.8 [2009] of the Ministry of Finance)
The public finance departments (bureaus), state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central government and cities under separate state planning; and the Public Finance Bureau of Xinjiang Production and Construction Corps:
According to the value added tax policies on oil and natural gas enterprises and the value added tax reform plan approved by the State Council, the Ministry of Finance and the State Administration of Taxation amended and improved the current Administrative Measures for the Value Added Tax on Oil-Gas Field Enterprises. The Administrative Measures for the Value Added Tax on Oil-Gas Field Enterprises, as amended, are hereby issued to you for your compliance and implementation.
Annex: Administrative Measures for the Value Added Tax on Oil-Gas Field Enterprises
Ministry of Finance
State Administration of Taxation
January 19, 2009
Administrative Measures for the Value Added Tax on Oil-Gas Field Enterprises
| | 财政部、国家税务总局关于印发《油气田企业增值税管理办法》的通知
（财税[2009]8号）
各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局、地方税务局，新疆生产建设乒团财务局：
根据国务院批准的石油天然气企业增值税政策和增值税转型改革方案，财政部和国家税务总局对现行油气田企业增值税管理办法作了修改和完善。现将修订后的《油气田企业增值税管理办法》印发给你们，请遵照执行。
附件：油气田企业增值税管理办法
财政部
国家税务总局
二○○九年一月十九日
油气田企业增值税管理办法
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Article 1 For the purpose of strengthening the administration of the collection of value added tax on oil and natural gas enterprises, these Measures are formulated according to the value added tax policies for oil and natural gas enterprises as approved by the State Council.
| | 第一条 根据国务院批准的石油天然气企业增值税政策，为加强石油天然气企业的增值税征收管理工作，制定本办法。
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Article 2 These Measures apply to enterprises which produce crude oil or natural gas within the People's Republic of China, including the oil-gas field branch (subsidiary) enterprises established and companies that continue to exist after the restructuring of China National Petroleum Corporation (CNPC) and China Petrochemical Corporation (Sinopec) as well as other enterprises producing oil and natural gas (hereinafter referred to as oil-gas field enterprises) but excluding the oil-gas field enterprises to which the 5% value added tax rate is applied upon the approval of the State Council.
Companies that continue to exist refer to enterprises that still exist after the restructuring of CNPC and Sinopec.
Other enterprises producing oil and natural gas refer to oil and natural gas producing enterprises other than CNPC and Sinopec.
Enterprises which continue to provide productive labor services for the continual restructuring of oil-gas field enterprises shall pay value added tax according to these Measures, so do enterprises which hold shares or controlling shares in oil-gas field enterprises newly established after January 1, 2009.
| | 第二条 本办法适用于在中华人民共和国境内从事原油、天然气生产的企业。包括中国石油天然气集团公司（以下简称中石油集团）和中国石油化工集团公司（以下简称中石化集团）重组改制后设立的油气田分（子）公司、存续公司和其他石油天然气生产企业（以下简称油气田企业），不包括经国务院批准适用5%征收率缴纳增值税的油气田企业。
存续公司是指中石油集团和中石化集团重组改制后留存的企业。
其他石油天然气生产企业是指中石油集团和中石化集团以外的石油天然气生产企业。
油气田企业持续重组改制继续提供生产性劳务的企业，以及2009年1月1日以后新成立的油气田企业参股、控股的企业，按照本办法缴纳增值税。
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Article 3 Oil-gas field enterprises shall pay value added tax for providing productive labor services for the production of crude oil and natural gas.
Productive labor services refer to the labor services necessary for oil-gas field enterprises to produce crude oil and natural gas which occur in the production process from geological survey, prospecting and development to the sales of crude oil and natural gas (see the Explanatory Notes on the Levying Scope of Value Added Tax on Productive Labor Services for details).
The productive labor services taxable for value added tax refer to only the labor services provided between oil-gas field enterprises and mentioned in the Explanatory Notes on the Levying Scope of Value Added Tax on Productive Labor Services. The productive labor services provided between oil-gas field enterprises and non-oil-gas field enterprises shall not be subject to value added tax.
| | 第三条 油气田企业为生产原油、天然气提供的生产性劳务应缴纳增值税。
生产性劳务是指油气田企业为生产原油、天然气，从地质普查、勘探开发到原油天然气销售的一系列生产过程所发生的劳务（具体见本办法所附的《增值税生产性劳务征税范围注释》）。
缴纳增值税的生产性劳务仅限于油气田企业间相互提供属于《增值税生产性劳务征税范围注释》内的劳务。油气田企业与非油气田企业之间相互提供的生产性劳务不缴纳增值税。
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Article 4 Where an oil-gas field enterprise subcontracts the productive labor services to another oil-gas field enterprise or a non-oil-gas field enterprise, the payable value added tax shall be calculated on the basis of the total contracting amount. Where a non-oil-gas field enterprise subcontracts the productive labor services to an oil-gas field enterprise or another non-oil-gas field enterprise, no value added tax shall be collected on the productive labor services provided by it. For the productive labor services subcontracted by an oil-gas field enterprise to a non-oil-gas field enterprise, no value added tax shall be collected either.
| | 第四条 油气田企业将承包的生产性劳务分包给其他油气田企业或非油气田企业，应当就其总承包额计算缴纳增值税。非油气田企业将承包的生产性劳务分包给油气田企业或其他非油气田企业，其提供的生产性劳务不缴纳增值税。油气田企业分包非油气田企业的生产性劳务，也不缴纳增值税。
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Article 5 The value added tax rate for the productive labor services provided by oil-gas field enterprises shall be 17%.
| | 第五条 油气田企业提供的生产性劳务，增值税税率为17%。
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Article 6 For the transfer of goods or provision of taxable labor services between an oil-gas field enterprise and a non-independent accounting entity subordinate to the enterprise or between two non-independent accounting entities subordinate to the enterprise, no value added tax shall be collected.
For the purpose of these Measures, the term “taxable labor services” refers to processing and repairing labor services as well as productive labor services (same as below).
| | 第六条 油气田企业与其所属非独立核算单位之间以及其所属非独立核算单位之间移送货物或者提供应税劳务，不缴纳增值税。
本办法规定的应税劳务，是指加工、修理修配劳务和生产性劳务（下同）。
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Article 7 The sales amount from the taxable labor services and that from the non-taxable labor services provided by an oil-gas field enterprise shall be subject to separate business accounting. Otherwise, the competent tax authority shall verify the sales amount from the taxable labor services.
| | 第七条 油气田企业提供的应税劳务和非应税劳务应当分别核算销售额，未分别核算的，由主管税务机关核定应税劳务的销售额。
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Article 8 The input tax on the following items may not be deducted from the output tax of an oil-gas field enterprise:
| | 第八条 油气田企业下列项目的进项税额不得从销项税额中抵扣：
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1. the goods purchased or the taxable labor services provided for items other than those taxable for value added tax, items exempted from value added tax, collective welfare or individual consumption;
For the purpose of these Measures, the term “items other than those taxable for value added tax” refers to the provision of non-taxable services, the assignment of intangible assets, the sales of real estate and the construction of non-productive buildings and structures.
For the purpose of these Measures, the term “non-taxable labor services” refers to the labor services taxable for business tax as covered by the levying scope of tax items of the transportation industry, the building industry, the financial insurance industry, the postal and telephonic communication industry, the culture and sports industry, the entertainment industry and the service industry, excluding the productive labor services mentioned in these Measures.
For the purpose of these Measures, the term “the goods purchased or the taxable labor services provided for collective welfare or individual consumption” includes the goods purchased or the taxable labor services provided by the schools, hospitals, hotels, restaurants, hostels, nurseries (kindergartens), nursing homes and entertainment entities subordinate to the oil-gas field enterprise.
| | （一）用于非增值税应税项目、免征增值税项目、集体福利或者个人消费的购进货物或者应税劳务。
本办法规定的非增值税应税项目，是指提供非应税劳务、转让无形资产、销售不动产、建造非生产性建筑物及构筑物。
本办法规定的非应税劳务，是指属于应缴营业税的交通运输业、建筑业、金融保险业、邮电通信业、文化体育业、娱乐业、服务业税目征收范围的劳务，但不包括本办法规定的生产性劳务。
用于集体福利或个人消费的购进货物或者应税劳务，包括所属的学校、医院、宾馆、饭店、招待所、托儿所（幼儿园）、疗养院、文化娱乐单位等部门购进的货物或应税劳务。
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2. the purchased goods and the relevant taxable labor services which shall not be placed under ordinary losses;
| | （二）非正常损失的购进货物及相关的应税劳务；
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3. the purchased goods or taxable labor services which are used for products in the process or finished products and shall not be placed under ordinary losses;
| | （三）非正常损失的在产品、产成品所耗用的购进货物或者应税劳务。
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4. the consumption goods used by taxpayers themselves as specified by the public finance department and the tax authority of the State Council; and
| | （四）国务院财政、税务主管部门规定的纳税人自用消费品。
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5.the transport expenses of the goods prescribed in items 1 through 4 of this Article and the goods exempt from taxes.
| | （五）本条第（一）项至第（四）项规定的货物的运输费用和销售免税货物的运输费用。
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Article 9 The value added tax on the productive labor services provided by an oil-gas field enterprise for another oil-gas field enterprise to produce crude oil or natural gas can be offset or deducted based on the amount indicated in the special value added tax invoice issued by the labor service provider.
| | 第九条 油气田企业为生产原油、天然气接受其他油气田企业提供的生产性劳务，可凭劳务提供方开具的增值税专用发票注明的增值税额予以抵扣。
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Article 10 For an oil-gas field enterprise which exploits oil or natural gas in another province, autonomous region or municipality directly under the Central Government, the payable value added tax shall be calculated by its head office on a consolidated basis and distributed according to the proportion of oil and natural gas output of each oil-gas field (well head), and each oil-gas field shall pay the amount of value added tax distributed to it to the local tax authority. The calculation methods for the payable value added tax on oil and natural gas shall be determined by the provincial tax authority at the place where the head office is located by having consultation with the tax authority at the same level at the place where each oil-gas field is located.
The methods for the calculation and payment of value added tax on the oil-gas field enterprises of each province, autonomous region or municipality directly under the Central Government shall be determined by the public finance department and the tax authority of the province, autonomous region or municipality directly under the Central Government.
| | 第十条 跨省、自治区、直辖市开采石油、天然气的油气田企业，由总机构汇总计算应纳增值税税额，并按照各油气田（井口）石油、天然气产量比例进行分配，各油气田按所分配的应纳增值税额向所在地税务机关缴纳。石油、天然气应纳增值税额的计算办法由总机构所在地省级税务部门商各油气田所在地同级税务部门确定。
在省、自治区、直辖市内的油气田企业，其增值税的计算缴纳方法由各省、自治区、直辖市财政和税务部门确定。
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Article 11 For an oil-gas field enterprise which provides productive labor services in another province, autonomous region or municipality directly under the Central Government, the value added tax shall be calculated and paid at the advance tax rate of 3% at the place where the labor services occur. The tax paid in advance at the place where the labor services occur can be deducted from the payable value added tax.
| | 第十一条 油气田企业跨省、自治区、直辖市提供生产性劳务，应当在劳务发生地按3%预征率计算缴纳增值税。在劳务发生地预缴的税款可从其应纳增值税中抵减。
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Article 12 The time of occurrence of the obligation to pay tax on the productive labor services provided by an oil-gas field enterprise for producing crude oil or natural gas shall be the day when the enterprise receives in full the pay for labor services or obtains the evidence for demanding the pay for labor services or, if the invoice is issued beforehand, the day when the invoice is issued.
．．．．．． | | 第十二条 油气田企业为生产原油、天然气提供的生产性劳务的纳税义务发生时间为油气田企业收讫劳务收入款或者取得索取劳务收入款项凭据的当天；先开具发票的，为开具发票的当天。
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