三部门发布“十五五”期间能源资源勘探开发利用进口税收优惠政策

Core Viewpoint - The Ministry of Finance, General Administration of Customs, and State Taxation Administration have announced tax incentives for energy resource exploration and development during the "14th Five-Year Plan" period, specifically targeting oil and gas exploration in China's marine areas [1][2]. Group 1: Tax Incentives for Exploration and Development - Projects engaged in oil and gas exploration and development in China's marine areas, including self-operated projects and emergency rescue projects for offshore oil and gas pipelines, will be exempt from import duties on equipment that cannot be produced domestically or does not meet performance requirements [2][3]. - For Sino-foreign cooperative projects in oil and gas exploration and development, including "old projects" approved before December 31, 1994, there will be exemptions from both import duties and import value-added tax for necessary equipment [2][3]. Group 2: Tax Refunds for Natural Gas Imports - For cross-border natural gas pipelines and imported LNG receiving and storage projects approved by the National Development and Reform Commission, a certain percentage of the import value-added tax will be refunded. Specifically, 70% of the import VAT will be refunded for natural gas imported under long-term contracts signed before the end of 2014 [3]. - For other natural gas imports, if the import price exceeds the reference benchmark, 80% of the VAT will be refunded based on the price difference, calculated quarterly [3]. Group 3: Implementation and Duration - A list of exempted equipment and tools will be jointly issued by the Ministry of Industry and Information Technology, Ministry of Finance, General Administration of Customs, State Taxation Administration, and National Energy Administration [3]. - The tax incentive policy will be effective from January 1, 2026, to December 31, 2030 [4].