中外合作及海上自营油气田资源税纳税申报表填表说明.docx

中外合作及海上自营油气田资源税纳税申报表填表说明

第一篇：中外合作及海上自营油气田资源税纳税申报表填表说明中外合作及海上自营油气田资源税纳税申报表填表说明InstructionsforResourceTaxReturn(forOil/Gas)一、本表适用于中外合作油（气）田和海上自营油（气）田申报资源税时填报。本表由申报单位按月填报，或由主管税务机关根据实际情况具体核定。TheresourcetaxreturnisapplicabletoSino-foreigncooperativeoil(gas)fieldsandself-operatedoffshoreoil(gas)fields.Itissupposedtobefiledinmonthorinotherwaysapprovedbythetaxauthority.二、纳税（申报）人名称Nameoftaxpayer/filer填写负责办理油（气）田资源税申报事项的公司名称。Itissupposedtobethenameofthecompanywhohastheresponsibilitytofiletheresourcetaxreturn.三、油（气）田名称Nameoftheoil/gasfield填写实际负有缴税义务的油田或气田名称。Itissupposedtobethenameoftheoilorgasfieldwhichactuallybearsthetaxliability.四、应税产品名称Nameoftaxableproduct填写现行资源税规定中列明的应税产品，如原油、稠油、高凝油、天然气、高含硫天然气、三次采油、低丰度油气、深水油气等。液化气等油气产品比照相应的应税产品名称填写。Itissupposedtobetheproductlistedinresourcetaxregulations,suchasoil,heavyoil,highpourpointoil,condensedoil,naturalgas,high-sulfurgas,tertiaryoilrecovery,lowabundanceoilandgas,deepwateroilandgas.Namesofotherproductsofoilandgaslikeliquefiedgasshouldbefilledinaccordancewiththoselistedinresourcetaxregulations.五、销售量（吨/桶/立方米）Amountofsales(ton/bbl/cubicmeter)填写扣除作业用量和损耗量之后的原油、天然气销售量。Itissupposedtobetheamountofsalesofoilandgaswithoperationconsumptionandlossdeducted.六、单价Unit-price单价为增值税专用发票上注明的含增值税的销售价格（或纳税期平均销售价格）。企业如有外销油气情况，单价应当按规定折合成人民币计算。ItissupposedtobethepriceinVATinvoiceswhichincludesvalue-addedtax.Iftheenterpriseexportstheoil(gas),theunit-priceshouldbecalculatedbyRMBaccordingtotherules.七、销售额（不含增值税）Salesrevenueintotal指增值税专用发票上注明的不含增值税的销售金额。如果销售油气开据的为价税合一的普通发票，采用以下公式换算为不含增值税的销售额：ItissupposedtobethesalesrevenueinVATinvoicesminusvalue-addedtax.Whenitcomestothecommoninvoices,salesrevenueshouldbecalculatedasfollows:不含增值税销售额=含增值税销售额×（1﹣增值税税率）Salesrevenueintotalequalssalesrevenue(includingVAT)multipliedbytheoutcomeofoneminusVATrate.八、减征率Reductionrate减征率=规定税率×减税幅度，如三次采油减税幅度为30%，其减征率为1.5%。Reductionrateequalslegaltaxratemultipliedbytheextentofreduction.Forinstancethereductionrateoftertiaryoilrecoveryis1.5%witha30%reductionextent九、实际征收率EffectiveRT(resourceta