油气田企业与非油气田企业之间相互提供的生产性劳务不缴纳增值税。
The productive labor services provided between oil-gas field enterprises and non-oil-gas field enterprises shall not be subject to value added tax.
油气田企业分包非油气田企业的生产性劳务，也不缴纳增值税。
For the productive labor services subcontracted by an oil-gas field enterprise to a non-oil-gas field enterprise, no value added tax shall be collected either.
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。
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.
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