新疆油气资源税改革全国推广的借鉴意义

Reference as a National Promotion on Oil and Gas Resources Tax Reform in Xinjiang

已经运行半年多的新疆油气资源税改革使油气企业的税负增加,地方财政增收效应显著,初显税改的目标定位。但在试点中暴露出来的计税依据不规范、综合减征率递减以及内外资企业税负不统一的问题,亟需在全面推开资源税改革方案时予以综合考虑,除此之外,还应适当提高现行税率,处理好资源税收入在各级政府间的分配,并在现行体制下同步推进资源税费改革,以此设计具体的改革方案和路径。

The oil and gas resources tax reform running more than half in Xinjiang increased the burden of oil and gas companies,and made the local fiscal income tax increase significantly, tax reform previews effect of the target. But in pilot game, tax basis is not standard, comprehensive reduction rate declined and unified tax burden of foreign enterprises problem were exposed. Them shall be required comprehensive comideration. In addition, it is also necessary to improve the current tax rate appropriately, and handle the resource tax revenues between the govenunent at all levels in distribution and propulsive synchronous under existing system by the resource tax reform, the reform plan and design specific paths.