| 油气田企业资源税费问题分析 |
| |
| 引用本文： | 王甲山,李绍平,孙健.油气田企业资源税费问题分析[J].辽宁工程技术大学学报(社会科学版),2003,5(4):36-38. |
| |
| 作者姓名： | 王甲山 李绍平 孙健 |
| |
| 作者单位： | 1. 大庆石油学院,经济管理学院,黑龙江,大庆,163000
2. 大庆石油学院,财务处,黑龙江,大庆,163318 |
| |
| 基金项目： | 中国石油天然气公司重点课题 ( 2 0 10 0 1-0 1)，黑龙江省教育厅人文社会科学项目 ( 10 5 12 15 2 ) |
| |
| 摘 要： | 资源税主要存在着对油气资源的差别性考虑不够 ,其征收没有考虑价格的变化等问题。矿产资源补偿费主要存在着难以体现国家对矿产资源的所有权、重复征收、有关规定对油气资源不适用、管理体制不合理等问题。建议合并矿产资源补偿费和资源税 ,调整资源税税率 ,确定油气资源税收优惠项目 ,调整原油、天然气矿产资源补偿费计算公式
|
| 关 键 词： | 油气田企业 资源税费 矿产资源补偿费 |
| 文章编号： | 1008-391X(2003)04-0036-03 |
| 修稿时间： | 2003年3月28日 |
Analysis of resource tax and fee on oil and gas enterprises |
| |
| WANG Jia-shan ,Li Shao-ping ,SUN Jian.Analysis of resource tax and fee on oil and gas enterprises[J].Journal of Liaoning Technical University(Social Science Edition),2003,5(4):36-38. |
| |
| Authors: | WANG Jia-shan Li Shao-ping SUN Jian |
| |
| Institution: | WANG Jia-shan 1,Li Shao-ping 1,SUN Jian 2 |
| |
| Abstract: | Resource tax and fee have extremely deep influence on oil and gas enterprises.In resource tax system there is insufficient consideration for the difference in different enterprises and in the different sub-sectors of the same enterprise and there is no consideration for the prices fluctuation, and so on.In mineral compensation fee system,it is difficult to embody the state ownership on mineral resources,the enterprises are put on double levy,relevant provisions are not applicable to oil and gas enterprises,management system is unreasonable etc.The writers put forward the suggestion that the state should make necessary readjustment to the system of resource tax and fee on oil and gas enterprises. |
| |
| Keywords: | oil and gas enterprise resource tax and fee mineral compensation fee |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
