天津市国家税务局：你局《关于中国海洋石油总公司油气增值税按比例扣除销售费用的请示》（津国税二［1996」118号）收悉。经研究，现答复如下：一、鉴于目前各油（气）田发生的销售费用项目标准不一致，个别油（气）田实际发生的销售费用与按比例计算出的数额差异较大，尚难确 State Administration of Taxation of Tianjin: You Bureau was informed that CNGC No.2 (1996) No. 118 on the Proposal of Proportionately Deducting the Sales Cost of Petroleum and Gas Value Added Tax of China National Offshore Oil Corporation. According to the research, the answers are as follows: 1. In view of the current inconsistencies in the standards of sales expenses incurred in various oil (gas) fields, the actual sales expenses of individual oil and gas fields differ greatly from the pro-rated amounts and are difficult to ascertain