| 摘要: |
| 天然气作为一种可持续的清洁能源,在世界能源结构中的比例逐步扩大。作为宏观调控重要手段的税收政策对天然气产业发展具有重要的影响作用。以中国天然气产业为研究对象,选取1997—2019年上游企业利润、中游管道投资规模、下游企业利润以及税收收入等数据,运用Engle-Granger等方法,对税收政策在促进中国天然气产业发展中的实施效果进行实证分析。研究结果表明:增值税能够有效促进天然气产业上游、中游发展,但对下游发展的促进作用未能得到应有的发挥；企业所得税能够有效促进天然气产业上游、中游、下游的发展；资源税未能发挥促进天然气产业发展的作用。综合实证结论提出如下建议:在税收层面应调整下游企业天然气销售的增值税税率,改革天然气企业所得税优惠以及调整天然气资源税税率结构；在相关配套措施层面应健全天然气产业上游的多元化供应体系,加快天然气产业定价机制市场化进程,强化天然气产业中游管道的建设与管理,统筹协调天然气产业下游销售规划,建立上下游价格疏导机制以及加快天然气产业市场化改革步伐。 |
| 关键词: 天然气 天然气产业链 税收政策 税收效应 |
| DOI：10.13216/j.cnki.upcjess.2021.06.0003 |
| 分类号:F407.22 |
| 基金项目:黑龙江省哲学社会科学规划项目(19JYE257) |
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| An Empirical Study on the Taxation Effect of the Development of China 's Natural Gas Industry |
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FANG Qi, LI Shaoping
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(School of Economics and Management, Northeast Petroleum University, Daqing, Heilongjiang 163318, China)
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| Abstract: |
| As a kind of sustainable clean energy, natural gas has gradually increased its proportion in the world 's energy structure. Taxation policy is an important means of macro-control that has an important influence on the development of natural gas industry. In this study, we select the data of upstream corporate profits, midstream pipeline construction investment scale, downstream corporate profits, and tax revenues from 1997-2019 and use Engle-Granger methods to make an empirical analysis of the implementation effects that tax policies promote China 's natural gas industry. We come to the following results:value-added tax can effectively promote the development of upstream and midstream natural gas industries, but it has failed to play its due role in promoting the development of downstream natural gas industries; corporate income tax can effectively promote the upstream, midstream, and downstream development of the natural gas industry; resource tax fails to play a role in promoting the development of natural gas industry. We put forward the following proposals:at the taxation level, adjust the value-added tax rate for natural gas sales of downstream companies, reform the natural gas corporate income tax preference, and adjust the natural gas resource tax rate structure; at the level of related supporting measures, improve the upstream diversified supply system of the natural gas industry, accelerate the marketization process of the natural gas industry pricing mechanism, strengthen the construction and management of midstream pipelines in the natural gas industry, coordinate the downstream sales planning of the natural gas industry, establish an upstream and downstream price adjustment mechanism, and accelerate the pace of market-oriented reform of the natural gas industry. |
| Key words: natural gas natural gas industry chain tax policy tax effect |
