A corporate tax rate of 9% except for the exploration and exploitation of natural resources, timber, oil, mines, gold, and precious stones which shall be set in separate laws.

9%的公司税税率，专门法律设定的自然资源，木材，石油，矿山，黄金及宝石的勘探和开采除外。

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According to the oil-field resources condition, the geology condition and the exploitation stages, adjust properly tax rate of the income tax, and confirm the policy of tax relief;

根据油田资源条件、地质条件和开发阶段，适当调整所得税税率，确定税收减免政策；

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