2011年国内外油气财税政策综述

Summary of 2011 domestic and foreign oil&gas tax policy

2011年,国际油价总体呈现高位震荡的态势,重点资源国继续调整财税政策,加大对油气资源的控制力度;部分消费国下调消费环节税负以应对高油价;一些发达国家出台碳税,以减少对化石能源的使用;美国则继续运用财税政策调节国内油气生产与消费。2011年,我国全面实施资源税改革,完善相关政策法规,同时针对国内油气生产、天然气进口和企业国际化经营等出台了一系列税收优惠政策和措施。"十二五"期间,我国将继续推进税制改革,扩大增值税征收范围,调整消费税征收范围和征税环节,完善企业所得税制度,全面改革资源税,开征环境保护税。

In 2011 the overall international oil price stood at a high shock level.Key resource countries have continued to adjust tax policies,and increase efforts to control oil& gas resources;some consuming countries have lowered taxes on consumption to cope with the high oil price;some developed countries have introduced a tax on carbon to reduce fossil energy use;and the US has continued adjusting domestic oil&gas production and consumption through tax policies.In 2011 comprehensive resource tax reform was implemented in China and associated policies &regulations were improved;a number of preferential taxation policies and measures were adopted to facilitate domestic oil&gas production,import of natural gas and internationalization of Chinese enterprise operations.During the Twelfth Five Year Plan China will continue promoting tax system reform by expanding the scope of value added tax collection,imposing consumption taxes and adjusting their scope,improving the corporate income tax system,fully reforming resource taxation and beginning to levy environmental protection taxes.