我国矿产资源补偿财税政策探析——以油气资源为例

An Analysis of Fiscal Policy of Mineral Resource Compensation in China ——Taking Petroleum and Natural Gas Resources as An Example

我国现行油气资源财税政策在立法理念和政策操作层面对油气资源的可持续发展均存在着不协调的问题。为了有效发挥油气资源财税政策的调节作用,应建立覆盖油气资源勘探开发、油气田运营及衰竭后矿区经济社会接续发展的全程财税调控体系,建立油气资源勘探"种子"基金,完善油气资源价值补偿财税体系,按照不同开发阶段设置动态滑动税费率,建立油气资源企业转产准备金。

The existing fiscal policy of oil and gas resources in legislative concept and policy operation has a neg- ative impact on the sustainable development of petroleum and natural gas resources. In order to give play to this fiscal policy effectively, in the design of fiscal policy of petroleum and natural gas resources, the emphasis should be put on fiscal control system, which could give guidance in the exploration and development of petroleum and natural gas resources, the operation of oilfield and the economic development in mining areas after the exhaustion of natural recourses. It is still necessary to set up ＂seed＂ fund for the exploration of petroleum and natural gas resources. In addition, it is still essential to perfect the fiscal system of value compensation of petroleum and nat- ural gas resources. It is also vital to set up the dynamic sliding duties rate on various stage of development and to establish switching reserve for the enterprises of petroleum and natural gas resources.