三部门发布《关于“十五五”期间能源资源勘探开发利用进口税收优惠政策的通知》

Core Viewpoint - The Ministry of Finance, General Administration of Customs, and State Taxation Administration have issued a notice regarding tax incentives for energy resource exploration and development during the 14th Five-Year Plan period, specifically targeting oil and gas exploration and emergency rescue projects in China's marine areas [1] Group 1 - The notice provides import tax exemptions for equipment, instruments, spare parts, and specialized tools that are directly used for exploration and development operations or emergency rescue projects, which cannot be produced domestically or do not meet performance requirements [1] - The tax exemption applies to self-operated projects in China's marine areas, including internal seas, territorial seas, continental shelves, and other marine resource jurisdiction areas [1] - The policy aims to support the development of the oil and gas industry by reducing operational costs associated with importing necessary equipment [1]