促进石油工业健康发展的税收政策探讨

A Research on Petroleum Tax Reform

石油税收是国家石油政策的重要体现,科学的石油税制体系可以促进石油资源合理利用并增加石油安全的保障程度。我国石油税制是在计划经济向市场经济转轨初期制定的,已不适应我国石油行业的特点和国家能源战略。本文在分析论述石油税制不合理问题的基础上,提出了以油田为对象按照开发期实行动态税率、按资源等级实行级差税率和根据油价变动定期调整税率的建议。

Petroleum tax is an important part of the national petroleum policy, and proper petroleum tax can enhance the use of limited petroleum resources and the status of petroleum security. Actual petroleum tax in China was issued in 1994, and is applicable to neither the characteristic of contemporary petroleum industry, nor the requisition of the national energy strategy. Based on the analysis of the irrational petroleum tax system, this paper recommends to 1） take dynamic tax rate according to the oil extraction period of the target-oil field, 2） institute different tax rates according to the economic rank of petroleum resources, 3） periodically adjust the tax rate according to the fluctuation of oil price.