Notice of the State Administration of Taxation on Issues Concerning the Collection of Turnover Tax on Pipeline Transport Income of Xinjiang Oilfield Oil and Gas Storage and Transportation Company

This notice clarifies that the pipeline transport income earned by PetroChina Xinjiang Oilfield Oil and Gas Storage and Transportation Branch from providing pipeline transport services to PetroChina Xinjiang Oilfield Branch should be subject to business tax under the transportation industry tax category, rather than being exempted as internal production support.