With China＇s rapid economic development,it is important to formulate reasonable and feasible tax and fee policies to promote the development and utilization of low-grade oil and gas resources to guarantee China＇s en...With China＇s rapid economic development,it is important to formulate reasonable and feasible tax and fee policies to promote the development and utilization of low-grade oil and gas resources to guarantee China＇s energy supply security.In this paper,by analyzing major problems of China＇s current tax and fee policies for oil and gas resources,a reform program for low-grade oil and gas resources is designed from the aspects of tax/fee items and tax/fee rates.The impacts of this reform program on China and China＇s oil companies during the ＂Twelfth Five-Year Plan＂ are investigated according to the related data in 2008.The results show that the proposed tax and fee reform program will lower the tax burden of oil companies,promote the development of low-grade oil and gas resources,and increase China＇s GDP and national fiscal revenue.Besides that,it will bring positive social effects by increasing employment opportunities.展开更多
Two decades have passed since the Tax-sharing System Reform began in China.We discuss deep-seated problems in the financial management system.We contend that from the point of fiscal relations among different levels o...Two decades have passed since the Tax-sharing System Reform began in China.We discuss deep-seated problems in the financial management system.We contend that from the point of fiscal relations among different levels of government,the marked decline of the central government’s fiscal revenue as a share of the national total indicates that the macroeconomic regulation and control function of the central government has weakened;from the point of the form of fiscal revenue,the constant downward trend of the proportion of the tax revenue indicates that the old problem of excessive types of fiscal revenue forms have reappeared;from the perspective of tax structure,although the proportion of direct taxes has grown,turnover tax continues to account for the majority of tax revenue and the unbalanced dual-subject tax system has changed little,which indicates China’s tax structure has brought about stagnation.We believe that China’s tax reform should be incorporated into the medium-term fiscal planning in order to solve deep-seated problems in operation of the financial management system.展开更多
In order to adapt to market changes,speed up adjustment and transition&upgrading of mining industry structure,on November 29,the Ministry of Land and Resources joined the National Development and Reform Commission...In order to adapt to market changes,speed up adjustment and transition&upgrading of mining industry structure,on November 29,the Ministry of Land and Resources joined the National Development and Reform Commission,the Ministry of Industry and Information Technology,the Ministry of Finance,the Ministry of Environmental Protection,and the Ministry of Commerce。展开更多
基金the National Natural Science Foundation of China(No.70941021)
文摘With China＇s rapid economic development,it is important to formulate reasonable and feasible tax and fee policies to promote the development and utilization of low-grade oil and gas resources to guarantee China＇s energy supply security.In this paper,by analyzing major problems of China＇s current tax and fee policies for oil and gas resources,a reform program for low-grade oil and gas resources is designed from the aspects of tax/fee items and tax/fee rates.The impacts of this reform program on China and China＇s oil companies during the ＂Twelfth Five-Year Plan＂ are investigated according to the related data in 2008.The results show that the proposed tax and fee reform program will lower the tax burden of oil companies,promote the development of low-grade oil and gas resources,and increase China＇s GDP and national fiscal revenue.Besides that,it will bring positive social effects by increasing employment opportunities.
基金Fund Project:the support plan of the Ministry of Education on talents in the new century(NCET-11-0748)the major projects of the Ministry of Education,humanities and social science research:“the study on tax reform risk”(11JJD790037)+2 种基金the project of Beijing Philosophy and Social Sciences:“the feasibility analysis on the congestion tax levy in capital region and carbon tax”(13JGB122)Youth Innovation Team of Central University of Finance and Economics:“study on energy financial issues in the construction of ecological civilization in China”(011650313010/001)Graduate research innovation fund project in the Central University of Finance and Economics and project supported by ZHONGCAI-PENGYUAN Local Finance Investment and Funding Research Institute。
文摘Two decades have passed since the Tax-sharing System Reform began in China.We discuss deep-seated problems in the financial management system.We contend that from the point of fiscal relations among different levels of government,the marked decline of the central government’s fiscal revenue as a share of the national total indicates that the macroeconomic regulation and control function of the central government has weakened;from the point of the form of fiscal revenue,the constant downward trend of the proportion of the tax revenue indicates that the old problem of excessive types of fiscal revenue forms have reappeared;from the perspective of tax structure,although the proportion of direct taxes has grown,turnover tax continues to account for the majority of tax revenue and the unbalanced dual-subject tax system has changed little,which indicates China’s tax structure has brought about stagnation.We believe that China’s tax reform should be incorporated into the medium-term fiscal planning in order to solve deep-seated problems in operation of the financial management system.
文摘In order to adapt to market changes,speed up adjustment and transition&upgrading of mining industry structure,on November 29,the Ministry of Land and Resources joined the National Development and Reform Commission,the Ministry of Industry and Information Technology,the Ministry of Finance,the Ministry of Environmental Protection,and the Ministry of Commerce。
