我国油气田资源税费现状与改革

Present Situation and Reform of Oil and Gas Resources Tax and Fee in China

在研究我国资源税起源的基础上,将古代国家掌控资源、在原料初始环节征税、根据级差地租差异征收的征税理念用于现代资源税的改革上,结合我国油气田的现状,分析油气田企业面临的压力与挑战,提出扩大税目、完善税率调整机制、大力支持技术创新及环保事业等资源税的改革方向,对节约资源和保护环境具有积极作用。

On the basis of studying the origin of China's resource tax,concepts of ancient state control of resources,raw initial taxation,differential land rent and differences taxationare used for modern resource tax reform.Combined with the status quo of China's oil and gas field and the pressure and challenge the oil and gas enterprises are facing,resource tax reform direction are put forward such as enlarging the tax items,improving the rate adjustment mechanism,vigorously supporting the technology innovation,which has positive effects on saving resources and protecting the environment.