Laws of the People's Republic of China

Reply of the State Administration of Taxation about the Issue of Collecting the Fees for the Use of Mining Areas for the Chinese-foreign Cooperative Exploitation of Land Oil Resources

Guo Shui Han [2006] No. 500

The Bureau of Local Taxation of Sichuan Province,

Your Request for the Instructions about the Fee Collecting Organ for the Use of Mining Areas for the Chinese-foreign Cooperative Exploitation of Land Oil Resources (Chuan Di Shui Fa [2006] No. 37 ) has been received, and upon study, the reply is hereby given as follows:

Both the Chuanzhong Regional Cooperative Oil Field and the Zitong Regional Cooperative Oil Field in Sichuan Basin in your province are land oil cooperative projects, in accordance with the relevant provisions in the Notice of the Ministry of Finance on the Relevant Budgetary Management of the Payment of Fees for Use of Mining Areas for the Chinese-foreign Cooperative Exploitation of Land Oil Resources (Cai Yu Zi [1999] No. 33) and the Notice of the State Administration of Taxation on the Collection Administration of the Fees for Use of Mining Areas for the Chinese-foreign Cooperative Exploitation of Land Oil Resources (Guo Shui Fa [1999] No. 55), the fees for using the aforesaid two cooperative oil fields shall be collected by the taxation authority at the locality of the oil field and the specific measures for the collection administration shall be carried out in accordance with the Notice of the State Administration of Taxation on Filing and Payment of Fees for Use of Mining Areas for the Chinese-foreign Cooperative Exploitation of Land Oil Resources (Guo Shui Fa [1995] No. 202 ).

State Administration of Taxation

May 25, 2006