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(问):外国企业所得税法细则第二十二条所说的合理的勘探费用,是否包括合同签字前执行中方和外国石油公司签订的物探协议所发生的物探(地球物理勘探,下同)费用?合理的勘探费用,是按单个油田,还是按外国企业为单位计算摊销? (答):细则第二十二条所说合理的勘探费用,包括签订合作开采石油合同前执行双方签订的物探协议所发生的属于中标区块的物探费用。
(Q): The reasonable exploration expenses mentioned in Article 22 of the Law of the People’s Republic of China on Enterprise Income Tax include the costs of geophysical exploration (geophysical prospecting, the same below) incurred in the execution of the geophysical exploration agreement signed by the Chinese and foreign oil companies before the signing of the contract Reasonable exploration expenses are amortized on a single oil field or on a foreign enterprise basis? A. The reasonable exploration expenses mentioned in Article 22 of these Articles include the exploration of geophysical prospecting signed by both parties prior to the signing of the cooperation and exploitation of petroleum contracts Geophysical expenses incurred by the agreement in the successful bidding block.