取消矿产资源补偿费 完善天然气资源税政策

Abolishing the Compensation Fee in Mineral Resource,Perfecting the Policy on Resource Tax for Natural Gas

国家对油气田开采企业既要征收资源税,又要征收矿产资源补偿费,这种部门分割、税费重叠的管理体制,给企业带来了沉重负担,不利于与国际惯例接轨,也不利于税收征管。对此必须加以改革。改革的基本思路就是取消天然气矿产资源补偿费,实行"税费合一"。这对理顺管理体制,规范政府行为,保证国家财政收入都具有重要作用。"税费合一"并不是将原来的税率、费率进行简单相加,而是根据级差地租理论对现行税率进行合理调整,以建立科学合理的资源税税率体系。

The government imposes not only the taxes on natural resource,but also compensation fee on mineral resource for oil and gas production enterprises. The management system with characteristics of departments division,taxes and fees over- lapping brought about heavy burden for the enterprises. It's un- favorable for linking with international practice and imposing and managing levies. Reform is necessary. Essential spirit of re- form is to abolish mineral resource compensation fee on natural gas,putting combination of taxes and fees into practice. It plays a significant role for placing management system m order, regulating government behaviors and ensuring state's revenue. combination of tax and costs' is not simple sum between ongi- nal rate of taxes and fees,but reasonably adjustment for current tax rate according to 'Theory of Differential Rent',by which, scientific and reasonable tax rate system for natural resource is set up.