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Record · chinatax ACC. 900068039

Notice of the State Taxation Administration on Issues Concerning the Payment of Value-Added Tax on the Sino-Foreign Cooperative Exploitation of Petroleum Resources

国家税务总局关于中外合作开采石油资源缴纳增值税有关问题的通知

Issuer
Date
1994-04-28
Instrument
notice
Cited by
2
This notice abolishes the requirement for taxpayers to submit detailed information on sales prices, expenses, and destinations of crude oil and natural gas when filing tax returns, in accordance with the State Taxation Administration Announcement No. 26 of 2022 on streamlined tax document submission.
Full text · 原文 115 字
根据《国家税务总局关于部分税务事项实行容缺办理和进一步精简涉税费资料报送的公告》(国家税务总局公告2022年第26号)规定,第六条中的“在办理纳税申报时,应同时附送本次原油、天然气的销售价格、销售费用、销售去向等明细资料。”废止。