我国石油税赋应合理调整

Discussion on China's Petroleum Taxation Readjustment

1994年我国税制改革方案付诸实施后,对统一税法、简化税制、保证国家财政收入起到了重要作用。但石油企业在执行新税制过程中也发现一些问题,如:勘探开发被双重课税;固定资产被重复课税;石油企业进项税过低;资源税不仅扩大了征收范围,还提高了征收标准。因此,可以说税制改革后石油企业的税赋加重了,不合理的税赋给石油企业参与平等竞争带来了更多的困难。为此,建议国家对石油税赋进行合理调整:对石油企业实行消费型增值税;降低原油增值税税率;明确勘探开发生产行为不是营业税课征范围;减免资源税;取消矿产资源补偿费,从而形成合理的石油税制结构。

Since China's tax system was reformed in 1994, tax laws have been unified and the tax system simplified , thus guaranteeing national financial income. However, new problems surfaced during the implementation of tax reform, including: double-taxation on exploration and development activities; VAT is levied on fixed assets twice; VAT paid for purchases to be deducted is rather small; and the range of the resource tax (royalty) not only expanded , but its level was raised as well. From the above analysis, it can be concluded that since the implementation of tax reform, tax burdens on oil enterprises increased, making it more and more difficult for current enterprises to compete on the basis of equality. Therefore, it is suggested that the Chinese government readjust the existing petroleum taxes through the following measures: Introduce VAT for consumption instead of for production; Lower the rate of VAT for crude oil; Make clear that the range of the turnover tax excludes exploration and development activities; Lighten the resource tax and relinquish the compensation fee for mineral resources. A rational structure of petroleum taxation should be formed accordingly.