《中外（wài）合作及海上自營油氣田資（zī）源稅（shuì）納（nà）稅申報（bào）表》A06273

中外（wài）合作及海上自營油氣田資源稅（shuì）納稅申報表

RESOURCE TAX RETURN (FOR OIL/GAS)

【表單說明】

　　1.本表適用（yòng）於中外合作油(氣)田和海上自營油(氣)田申報資源稅時填（tián）報。本表由申報單位按月填（tián）報，或由主管稅務機關根據實（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)人名稱Name of taxpayer/filer

　　填寫負責辦理油(氣)田資源稅申報事項（xiàng）的公司（sī）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

　　填寫實際負有繳稅義務的油田或氣田名稱。

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

　　4.應稅產品名稱Name of taxable product

　　填（tián）寫現行資源稅規定中列明的應稅產（chǎn）品，如原（yuán）油、稠油、高凝油、天然氣、高含硫（liú）天然氣、三次采油、低豐度油（yóu）氣（qì）、深（shēn）水油氣等。液化氣等油氣產品比照相應的應稅產品名稱填寫。

　　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（shòu）量(噸/桶/立方米)Amount of sales(ton/bbl/cubic meter)

　　填寫扣除作業用量和損耗量之後的原油、天然氣銷售量（liàng）。

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

　　6.單價Unit-price

　　單價為增值稅專用發票上注明的含增（zēng）值稅的銷售價格(或（huò）納稅期平（píng）均銷售價格)。企業如有外銷油氣情況，單價應當按（àn）規定折合成（chéng）人民（mín）幣計算。

　　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

　　指增值稅專用發票上注明的不含增值稅的銷售金額。如果銷售油氣開據的為（wéi）價稅（shuì）合一的普通發票，采用以下公式（shì）換算為不含（hán）增值稅的銷售（shòu）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（zēng）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=規定稅率×減（jiǎn）稅（shuì）幅度，如（rú）三次采油（yóu）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.實際征收率Effective RT(resource tax )rate

　　實（shí）際征收率=規定稅率﹣減征率

　　現（xiàn）行油氣資源稅（shuì）規定稅率為5%。如三次采油的減征率為1.5%，其實際征收率為：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.銷售費用扣除額Sales expense deduction

　　銷售費（fèi）用扣除（chú）額為資源稅應入庫稅額應分擔的油（yóu）氣（qì）銷售（shòu）費用金額。

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