借鉴国外权利金改革油气资源税费

OIL-GAS RESOURCES TAX REFORM VIA FOREIGN ROYALTY

我国现有的油气资源税费体制存在诸多问题,影响了国家对资源所有权在经济上的实现,弱化了级差收益的调节作用以及资源的有效利用,而且在一定程度上阻碍了油气田企业的可持续发展。国外主要产油国或地区对油气资源普遍实行权利金制度,为了与国际接轨,提高油气田企业的国际竞争力,要改善现有的油气资源税费体制,建议借鉴国外的先进经验,合并油气资源税费,统一征收权利金。

Vast problems in current tax system of oil-gas resources in China affect the economic realization of state＇s resources ownership, weaken the regulation of grading profits and the efficient utilization of resources, and, to some extent, impede the sustainable development of oil-gas enterprises. Royalty system is commonly employed in major foreign oil-gas production countries or regions. In order to keep in line with international practices, to enhance internal oil-gas enterprise ＇ s international competitiveness and to improve the current tax system of oil-gas resources, this paper presents a suggestion adopting foreign advanced experiences, unifying oil-gas resources tax and uniformly levying royalty.