The crude oil and natural gas in kind on which value-added tax is calculated and levied shall be sold together with the crude oil and natural gas from the cooperative oil - (gas -) fields.
计征的增值税原油、天然气实物随同合作油(气)田的原油、天然气一起销售。
Article 3 Oil-gas field enterprises shall pay value added tax for providing productive labor services for the production of crude oil and natural gas.
第三条油气田企业为生产原油、天然气提供的生产性劳务应缴纳增值税。
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