摘要
我国现行的石油税费制度,对开采企业按生产和资源条件征收14元-30元/吨的资源税;按销售收入一律征收1%的矿产资源补偿费;对销售国产原油价格超过40美元/桶,按比例征收特别收益金,上述石油资源税费制度的设计,已经体现了理论上和法律上的意图,但是还不够完善,还存在一些问题值得探讨。
The present tax system of petroleum in China requires the mining enterprises to pay the tax by 14-30 yuan per ton according to their production and resource condition. Besides, if the price of petroleum is beyond $ 40 per barrel, a special benefit will be paid, The system shows the theoretical and lawful intention. But it is still not perfect, and some problems should be discussed.
出处
《当代经济管理》
2006年第6期73-75,106,共4页
Contemporary Economic Management
关键词
石油
资源税
资源补偿费
特别收益金
petroleum resource
resource tax
resource compensation fee
special benefit
