四川油气田天然气资源税研究回顾与展望

Review and Prospects for Study on the Natural Gas Resource Tax in Sichuan Oil and Gas Fields

介绍了四川油气田天然气资源税的发展轨迹,回顾了该油气田开展天然气资源税研究取得的成果,分析了国家改革资源税的基本思路和提高天然气资源税税率标准的动因,提出了未来天然气资源税的发展趋势和研究方向。

Sichuan oil and gas fields have got some achievements on research of the natural gas resource tax.Government's basic thought on resource tax reform and the causes to improve the gas resource tax rate standard are analyzed.Development trend and research direction of natural gas resource tax in the future are discussed.