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财税〔2015〕76号各省、自治区、直辖市、计划单列市财政厅(局)、地方税务局,西藏、宁夏自治区国家税务局,新疆生产建设兵团财务局:经研究,现就石油天然气(含页岩气、煤层气)生产企业用地城镇土地使用税政策通知如下:一、下列石油天然气生产建设用地暂免征收城镇土地使用税:1.地质勘探、钻井、井下作业、油气田地面工程等施工临时用地;2.企业厂区以外的铁路专用线、公路及输油(气、水)管道用地;3.油气长输管线用地。
Cai Shui [2015] No. 76 Finance Bureau (Bureau), Local Taxation Bureau, Tibet Autonomous Region, State Administration of Taxation of Ningxia Autonomous Region, and Xinjiang Production and Construction Corps Finance Bureau: After studying, the Ministry of Finance, the People’s Government of all provinces, autonomous regions, municipalities directly under the Central Government, Rock gas and CBM), the following policies are promulgated: 1. For the following oil and natural gas production and construction sites, the levy of urban land use tax is exempt from tax: 1. Provisional land use for geological exploration, drilling, downhole operations, oil and gas fields and ground works ; 2. The special railway lines, road and oil (gas and water) pipelines outside the factory area; 3. The long-distance oil and gas pipelines.