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Rules Concerning the Levy and Exemption of Customs
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1982.04.01
CUSTOMS GENERAL ADMINISTRATION / MINISTRY OF FINANCE
 RULES  OF  THE MINISTRY OF FINANCE AND THE GENERAL ADMINISTRATION OF
CUSTOMS CONCERNING THE LEVY AND EXEMPTION OF CUSTOMS DUTIES AND
CONSOLIDATED INDUSTRIAL  AND  COMMERCIAL  TAX  ON  IMPORTS  AND
EXPORTS  FOR  THE CHINESE-FOREIGN COOPERATIVE EXPLOITATION OF OFFSHORE
PETROLEUM
 (Approved February 28, 1982 by the State Council and promulgated on
April 1, 1982 by the General Administration of Customs and the Ministry
of finance)
 In  order  to encourage Chinese-foreign cooperative exploitation of
offshore petroleum,  rules for the levy and exemption of customs
duties and the consolidated  industrial  and  commercial  tax on
imports  and exports for offshore petroleum exploitation are hereby
drawn up as follows:
 @@  Article 1. The following imported goods shall be exempt from the
duties and the tax:
 (1)  Machinery,  equipment,  spare parts and materials verified and
approved for direct use in exploration.
 (2)  Machinery,  equipment,  spare parts and materials verified and
approved as  necessary  imports for direct use in development, in
accordance with Article 19 to Article 21 of the "regulations of the
Republic  of China on the  Exploitation  of  Offshore  Petroleum
Resources in Cooperation with foreign Enterprises."
 (3)  Parts,  components  and  materials verified and approved as
necessary imports  for  manufacturing machinery and equipment in
China  for  the exploitation  of  offshore  petroleum (including
prospecting, well drilling, well cementing, well logging, mud logging,
oil production, work-over, etc.).
  (4)  Machinery  and  other  engineering  equipment, temporarily
imported for exploitation  of  petroleum  and  guaranteed  to be
re-exported by foreign contractors, shall be petroleum and guaranteed
to be reexported by foreign contractors, shall be exempt from the
duties and the tax when imported or re-exported.
  @@  Article  2. Crude oil received by foreign contractors in
accordance with provisions  of  the  petroleum  contracts shall be
exempt from export duties when it is exported.
 @@  Article  3.  Customs  duties  and consolidated industrial and
commercial tax  shall  be  levied on imports and exports beyond the
scope specified in Article 1 and Article 2 above according to The
customs Import and Export Tariff  of  the  People's Republic of
China  and  the  Regulations of the Consolidated  Industrial and
Commercial Tax of the People's Republic of China (Draft).
 @@  Article  4.  All goods imported free of the duties and the tax
shall not be  used  for  other purposes without Custom's approval.
Breaching of these rules  shall be dealt with by the Customs in
accordance  with "The Provisional Customs Law of the People's Republic
of China".
Appendix:
 LIST  OF  IMPORTED  GOODS EXEMPT FROM THE DUTIES AND THE TAX
FOR THE CHINESE-FOREIGN COOPERATIVE EXPLOITATION OF OFFSHORE PETROLEUM
 I.  Goods verified and approved as necessary imports for direct
use in exploration:
A. For geophysical exploration:
(1) Ships for geophysical exploration and accessory equipment thereof.
  (2)   Seismographs,  components  and  accessories  thereof,
gravimeter and magnetometers and accessories thereof.
(3) Hydrophone streamers and accessory equipment thereof.
(4) Data processing computers and accessory equipment thereof.
(5) Seismic tapes.
 (6)  On-land  navigation  and positioning equipment and accessory
facilities thereof.
B. For well drilling:
  (1)   Various   offshore  drilling  installations,  including
jack-ups  and semi-submersible  drilling  rigs, floating drilling
ships  and  drilling platforms as well as tender ships, working boats
and service vessels.
(2) Drilling rigs, and components, accessories or fittings thereof.
 (3)  Well cementing equipment and auxiliary equipment, including
cement mixer and feeding equipment.
 (4)  Well  logging  equipment  and  auxiliary equipment including
electrical  logging   instruments,   mud  logging  instruments,
directional  survey instruments and other logging instruments.
  (5)  Production  testing  equipment,  work-over equipment, and
components or accessories thereof.
 (6) Special tools for well drilling, including drilling bits, drill
collars, drill pipes, deviation control tools, fishing tools and other
tools.
(7) Drilling mud treating equipment and chemicals.
 (8)  Materials  used exclusively for oil wells, including tubing,
casing, wellhead equipment and subsea equipment and tools.
(9) Oil well cements and various additives.
C. For safety and lifesaving:
 (1)  Various  kinds of equipment, spare parts and materials for
blowout
prevention.
 (2)  Various  kinds  of equipment and materials

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