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税总函〔2015〕494号新疆维吾尔自治区国家税务局:你局《关于中外合作开采石油天然气相关非居民税收政策的请示》(新国税发〔2015〕105号)收悉。经研究,批复如下:一、按照《中华人民共和国对外合作开采陆上石油资源条例》《中华人民共和国对外合作开采海洋石油资源条例》等相关规定,外国企业(不含实际管理机构设立在中国境内的外国企业,下同)与中国境内企业签订协议或合同,在中国境内合作开采石油天然气,凡未按照中国法律设立独立企业的,由合作各方分别缴纳企业所得税,外国企业属于在中国境内设立机构、场所从事
Tax General Letter 〔2015〕 494 State Administration of Taxation of Xinjiang Uygur Autonomous Region: Your Instructions to the Board on the Tax Policy Concerning the Non-Residents Related to Oil and Gas Collectively Exploited by China and Foreign Countries (Xin Guo Shui Fa [2015] No. 105) was received. According to the relevant provisions of the “Regulations of the People’s Republic of China on Cooperation and Exploitation of Offshore Petroleum Resources by the People’s Republic of China,” “Regulations of the People’s Republic of China on Cooperation with Foreign Countries for Exploitation of Offshore Oil Resources” and other relevant provisions, foreign enterprises (excluding the actual regulatory agencies established in China Of foreign enterprises, the same below) enter into agreements or contracts with Chinese enterprises to jointly exploit oil and gas in China. Where an independent enterprise is not established in accordance with the laws of China, the enterprise income tax shall be paid by each of the cooperating parties and the foreign enterprise shall be established within the territory of China Agencies, places engaged