202 1 natural gas tax rate

In order to improve the system of energy production, supply, storage and marketing, strengthen domestic oil and gas exploration and development, and support the import and utilization of natural gas, the Ministry of Finance, the General Administration of Customs and State Taxation Administration of The People's Republic of China issued the Notice on Import Tax Policies for Energy Resources Exploration, Development and Utilization during the Tenth Five-Year Plan in April 2002/KLOC-0 and June 2002/KLOC-0. Among them, new provisions have been made on the natural gas tax rate, that is, the natural gas tax rate is levied under the following two circumstances:

(1) The imported natural gas under the long-term gas contract signed before the end of 20 14 and recognized by the National Development and Reform Commission will be refunded with the import value-added tax at the rate of 70%.

(2) If the import price of other natural gas is higher than the reference benchmark price, the import value-added tax will be returned according to the upside-down ratio between the project import price and the reference benchmark price. The calculation formula of inversion rate is: inversion rate = (import price-reference benchmark value)/import price × 100%, and the relevant calculation takes one quarter as a cycle.

The calculation method of import value-added tax is as follows:

Composition taxable value = duty paid price+customs duty+consumption tax.

Taxable amount = component taxable amount x tax rate

It should be noted that the composition of value-added tax on imported goods has included the paid customs duties in the taxable value. If the imported goods belong to consumption tax taxable consumer goods, the composition of taxable value also includes the consumption tax paid in the import link.

Calculation formula of import value-added tax: import value-added tax = (dutiable price+tariff) /( 1- consumption tax rate) × value-added tax rate.

Extension: Notice on Import Tax Policy for Exploration, Development and Utilization of Energy Resources during the Tenth Five-Year Plan Period

1. For self-operated projects engaged in oil (natural gas) exploration and development in specific areas of China (see Annex for specific areas), imported equipment (including technical data imported with the equipment according to the contract), instruments, spare parts and special tools that cannot be produced in China or whose performance cannot meet the demand shall be exempted from import duties; Sino-foreign cooperative projects that carry out oil (natural gas) exploration and development operations in land-based oil (natural gas) bid-winning blocks approved by the state (foreign cooperative blocks are regarded as bid-winning blocks) are exempt from import duties and import value-added tax on equipment that cannot be produced domestically or whose performance cannot meet the demand (including technical data imported with the equipment according to the contract).

2. Projects for oil (natural gas) exploration and development and emergency rescue of offshore oil and gas pipelines in China's oceans (referring to China's inland sea, territorial sea, continental shelf and other sea areas under the jurisdiction of marine resources, including shallow seas and tidal flats, the same below) (including "old projects" for foreign cooperation approved before 1994 12.3 1, the same below) Equipment (including technical data imported with the equipment according to the contract), instruments, spare parts and special tools directly used for exploration and development operations or emergency rescue are exempt from import duties and import value-added tax.

Three, the domestic production or performance can not meet the demand of coalbed methane exploration and development projects, shall be exempted from import duties and import value-added tax.

4. Imported natural gas (including pipeline natural gas and liquefied natural gas, the same below) approved by the National Development and Reform Commission for cross-border natural gas pipelines and imported liquefied natural gas receiving, storage and transportation devices, and imported natural gas (including pipeline natural gas and liquefied natural gas) approved by the provincial government shall be returned to the import value-added tax according to a certain proportion.