| 摘要: |
| 油气资源开发生态环境税费由专门税费、相关税费和税费优惠政策组成。现行油气
资源开发生态环境税费制度存在税费关系局部错位、税费立法层次偏低、弃置费不健全、矿山环
境恢复治理保证金缺乏统一规范、资源税不利于油气有效开发利用等问题,建议厘清税费关系、
提升立法层次、完善弃置费、规范矿山环境恢复治理保证金、改革资源税等 |
| 关键词: 油气资源开发 生态环境税费 资源税 水土保持补偿费 弃置费 |
| DOI：10. 13216/ j. cnki. upcjess. 2016. 04. 0002 |
| 分类号:F812. 42;X322 |
| 基金项目: |
|
| Study on Oil and Gas Resources Development EcologicalEnvironment Taxes and Fees |
|
WANG Jiashan1, LIU Yang2, PENG Min1
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1.Petroleum Economic and Management Institute, Northeast Petroleum University, Daqing, Heilongjiang 163318, China;2.Qinhuangdao Campus, Northeast Petroleum University, Qinhuangdao, Hebei 066004, China
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| Abstract: |
| Oil and gas resources development ecological environment taxes are composed of special taxes, related taxes and preferential
tax policies. The current system has such problems as the partial dislocation of tax and oil relationship, the low level of tax legislation
level,the unsound disposal fee, the lack of a unified specification about environmental restoration margin , the disadvantage of resource
tax about effective development and utilization of oil and gas and other issues. Our proposal is clearing the relationship of taxes and
fees, enhancing the legislative level, improving disposal fees, regulating environmental restoration margin, and reforming resource tax. |
| Key words: oil and gas resources development ecological environment taxes resource tax compensation for water and soil
conservation disposal fees |
