Joint Decree No. 49 of the Ministry of Finance and No. 2010-25 of the State Tax Committee validating the Regulation on payment of environmental tax for the use of subsoil related to disposable natural flare gas.
[摘要] This Joint Decree shall be applicable to all organizations carrying out utilization of natural flare gas and its trade. Object of taxation for subsoil management shall be the amount of utilized natural flare gas minus the amount of natural flare gas pumped down back to the production layer for maintaining layer pressure and (or) extraction of hydrocarbons within closed technological cycle. Tax base shall be calculated as average tarde price for the reported period.
[发布日期] 2010-07-27 [发布机构]
[效力级别] [学科分类]
[关键词] Environmental fees/charges;Natural gas [时效性] Effective