论文部分内容阅读
阿根廷开始征收 石油出口税 根据政府第310号法令,从3月1日起,阿根廷政府开始对石油企业征收20％的石油出口税和5％的石油产品税。石油公司必须在出口原油装船前20天向海关提出申请,离港后30天缴纳税款。这一规定意味着,石油企业可能在收到货款前50天缴纳税款,因而会给企业造成相当大的麻烦。阿根廷各石油企业已纷纷要求政府修改这项规定。 另据报道,阿根廷议会石油委员会正在研究一项按油井征税的新的石油税收法案。
Argentina begins to impose oil export tax According to the government decree No. 310, from March 1 onwards, the Argentine government began to impose 20% oil export tax and 5% oil product tax on oil companies. The oil company must apply to the Customs 20 days before exporting the crude oil and pay the tax 30 days after leaving the port. This rule means that oil companies may pay tax 50 days before receiving the payment, thus causing considerable inconvenience to the enterprise. Argentina’s oil companies have asked the government to amend this requirement. It is also reported that the Argentine Parliamentary Petroleum Commission is studying a new oil tax law that will tax oil wells.