我国油气行业税费制度改革研究

Tax reform in China's oil and gas industry

石油天然气行业合理有效的税费制度有利于油气资源的勘探开发,有利于资源的节约使用,有利于经济与社会的可持续发展,是市场化条件下矫正市场失灵和确保公共利益的重要手段。当前我国油气行业税费制度存在资源利用外部性和环境外部性体现不足,对油气行业特点体现不足,税费结构不合理等问题。从十八大报告"建立反映市场供求和资源稀缺程度、体现生态价值和代际补偿的资源有偿使用制度和生态补偿制度"要求出发,提出改革措施建议:1)资源税与矿产资源补偿费合并,基于探矿权和采矿权价款及使用费改革,推进矿业权的市场化配置,推行差别化石油特别收益金征收办法,建立资源耗竭补偿基金;2)消费税调整为价外税,适当提高税率,强化消费侧环境保护;3)以体现生态价值为核心目标,适时开征环境税;4)建立差别化税率调整机制,促进低品位资源开发。

A reasonable and effective oil and gas industry tax regime favors oil and gas resource exploration and development,helps resource conservation and sustainable economic and social development, and is an important means to correct market failures and protect the public interest. China's existing oil and gas industry tax regime doesn't take resource use or environmental impact into account enough, doesn't refl ect the industry's characteristics enough, has an irrational framework, etc. Starting from the requirements set out in the Eighteen Party Congress' s report entitled "Building an intergenerational resource usage and ecological compensation system to refl ect market supply and demand, resource scarcity, and ecological values" the authors propose the following reform measures: 1) combined resource taxation and mining resource compensation based on exploration and mining rights price and fee reform, advancing market allocation of mining rights, implementing a differentiated approach to an oil income levy, and establishing a resource depletion compensation fund; 2) consumption-tax adjustment to the foreign level, appropriately raising the tax rate, and strengthening demand-side environmental protection; 3) realizing the ecological value embodied in the core objective of timely introduction of environmental taxes; 4) establishing a differentiated tax-rate adjustment mechanism to promote the development of lower-grade resources.