| 摘要: |
| 国外各主要产油国普遍征收矿区使用费,并确定适合本国油气资源状况的矿区使用费费率。我国油气资源征收的资源税相当于矿区使用费,与矿区使用费相比,资源税税额存在从量计征不够合理、对油气资源的差别性考虑不够、天然气税额偏高、资源税税额与国内矿区使用费费率难以衔接等问题,建议借鉴矿区使用费费率经验调整我国油气资源税税额。 |
| 关键词: 油气田企业 矿区使用费 资源税 费率 税额 |
| DOI： |
| 分类号:F810.42 |
| 基金项目:黑龙江省自然科学基金资助项目(ZTG2005-36)和黑龙江省社会科学基金资助项目(10552002)的部分阶段性研究成果。 |
|
| Adjusting China's Oil and Gas Resource Tax Rates in Terms of Experience in Mineral Royalty |
|
WANG Jia shan, JING Hong li
|
|
(School of Economics and Management, Daqing Petroleum Institute, Daqing Heilongjiang 163318, China)
|
| Abstract: |
| Most of oil-producing countries abroad generally levy mineral royalty and determine their mineral royalty rates which are suitable for their own situation of oil and gas resources. Resource tax that our country levies is equivalent to mineral royalty. Compared with mineral royalty, there are many problems in resource tax rates. The main problems are as follows:it is unreasonable to levy resource tax by quantity; less consideration is given to the differences between oil and gas resources; tax rates on natural gas are higher, and it is difficult to connect resource tax rates to mineral royalty rates in China. The writers suggest that the government should adjust the rates of resource tax on the basis of experience in mineral royalty. |
| Key words: oil and gas enterprise mineral royalty resource tax mineral royalty rate tax rate |
