Q：
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For self-operated projects that carry out oil (natural gas) exploration and development operations in specific onshore areas of China, if equipment (including technical data imported with the equipment according to the contract), instruments, spare parts and accessories and special tools which are directly used in exploration and development operations cannot be produced in China or performance cannot meet the demand, what kind of taxes are exempted when importing them?
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A：
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Import tariff is exempted.
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Q：
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For Sino-foreign cooperative projects that carry out oil (natural gas) exploration and development in onshore oil (natural gas) bid winning blocks approved by the state (cooperative blocks negotiated with foreign countries are regarded as bid winning blocks), if equipment (including technical data imported with the equipment according to the contract), instruments, spare parts and accessories and special tools which are directly used in exploration and development operations cannot be produced in China or performance cannot meet the demand, what kind of taxes are exempted when importing them?
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A：
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Import tariff and import value-added tax are exempted.
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Q：
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For oil (natural gas) exploration and development projects in China's oceans (referring to China's inland sea, territorial sea, continental shelf and other sea areas under the jurisdiction of marine resources, including shallow sea beaches) (including the "old projects" with Foreign Cooperation approved before December 31, 1994) and offshore oil and gas pipeline emergency rescue projects, if equipment (including technical data imported with the equipment according to the contract), instruments, spare parts and accessories and special tools which are directly used in exploration and development or emergency rescue operations cannot be produced in China or performance cannot meet the demand, what kind of taxes are exempted when importing them?
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A：
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Import tariff and import value-added tax are exempted.
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Q：
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For the projects of coalbed methane (CBM) exploration and development in China, if equipment (including technical data imported with the equipment according to the contract), instruments, spare parts and accessories and special tools which are directly used in exploration and development operations cannot be produced in China or performance cannot meet the demand, what kind of taxes are exempted when importing them?
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A：
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Import tariff and import value-added tax are exempted.
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Q：
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If the enterprise that has obtained the tax exemption qualification voluntarily gives up the exemption from import value-added tax, how long shall it not apply for exemption from import value-added tax again?
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A：
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36 months.
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FAQ
