Most of oil-producing countries generally levy mineral royalty on exploitation of oil and gas resources while China levies mineral royalty only on partial oil enterprises such as offshore oilfields and it still levies resource tax on the other oil and gas enterprises.
国外各主要产油国对开发油气资源普遍征收矿区使用费 ,我国对海洋等部分油气田企业征收矿区使用费 ,而对其他油气田企业仍征收资源税。
Most of oil-producing countries abroad generally levy mineral royalty and determine their mineral royalty rates which are suitable for their own situation of oil and gas resources.
国外各主要产油国普遍征收矿区使用费,并确定适合本国油气资源状况的矿区使用费费率。
Oil sands royalty regime in Canada;
加拿大油砂矿区使用费制度
A number of problems relating taxes and fees of oil & gas resources are gradually exposed in China;namely low resources taxes and fees,offshore royalty designed unreasonable and so on.
近几年,国际原油价格持续飙升,各石油公司利润大幅增长,中国油气资源税费中存在的一些问题也逐渐暴露出来,如资源税费偏低、海上矿区使用费设计不合理等,如何改革成为了社会各界关注的焦点。
accrued royalty
已产出油气的矿区使用费
USING THE EXPERIENCE OF MINERAL ROYALTY RATE FOR REFERENCE AND ADJUSTING THE RESOURCE TAX RATE OF OIL AND GAS ENTERPRISE;
借鉴矿区使用费经验,调整油气资源税税率
Adjusting China s Oil and Gas Resource Tax Rates in Terms of Experience in Mineral Royalty;
借鉴矿区使用费费率经验调整我国油气资源税税额
Abolish the resources tax and the mineral resources compensations fee, impose duties on the mineral area usage fee;
废除资源税和矿产资源补偿费,开征矿区使用费;
cost of used fixed assets
已使用固定资产的费用
The rates of the royalties are as follows:
矿区使用费费率如下：
Oil Sands Royalty Calculation and Related Laws in Canada;
加拿大油砂矿区使用费计算和法规介绍
SOME THOUGHTS ON MINERAL RESOURCE COMPENSATION FEE AND MINERAL RIGHTS USE FEE;
矿产资源补偿费与矿权使用费的几点认识
minimum royalties receivable
应收最低矿区使用费
Commercial(Non-oil-gas) Mineral Prospecting Development in China;
我国商业性(非油气)矿产勘查发展的地区分析
ECONOMIC RELATIONS IN THE USE OF MINERAL RESOURCES AND REFORM IN TAXATION & EXPENDITURE OF MINERAL RESOURCES;
矿产资源使用中的经济关系及税费改革
Interest charges after the asset is ready for use are recorded as interest expense, not as part of the cost of the asset.
在资产已安装完毕可以投入使用后,利息支出被记作费用,而不是该资产成本的组成部分。
a regular payment by a tenant to a landlord for use of some property.
佃户向地主定期付出的财产使用费。
"Going out" to use overseas oil and gas resources: Overseas target region selection;
“走出去”利用国外油气资源的区域选择
Oil royalty makes up a large proportion of the country 's revenue .
石油产地使用费构成该国收入的一大部分。
It should be pointed out, however, that the local review and registration rights are not applicable to the special types of minerals such as petroleum, natural gas and radioactive minerals.
需要指出的是，授权审批登记的矿种，不包括石油、天然气和放射性矿产等特定矿种。?
Foreign investors engaged in the development of tailings are exempt of the compensation fees.
利用尾矿的，免缴矿产资源补偿费；
A management and control system in natural gas production process and application: A case study of Chongqing Gas Field of PetroChina Southwest Oil & Gasfield Company
天然气生产过程受控管理体系的建立与应用——以中国石油西南油气田公司重庆气矿为例