油气田企业税费制度沿革及改革建议

油气田企业税费制度的形成经历了一个曲折的过程,新税制对油气田企业产生了极为深刻的影响,加重了油气田企业税收负担,存在一定的局限性,其问题突出表现为企业所得税不利于油气田企业筹集勘探资金,增值税税负高于其他矿业企业,资源税费设计不够合理等。建议实行消费型增值税,并降低增值税税率,扩大企业所得税前扣除范围,取消矿产资源补偿费,改革资源税制。

The evolution and reform proposals of tax and charge system in oil and gas enterprises

The present system of taxes and charges on oil and gas enterprises comes through a devious process. The new tax system brings profound effect on oil and gas enterprises, and enhances the revenue burden of these enterprises. There are some obvious restrictions, as follows:enterprise income tax is unfavorable for oil and gas enterprises to raise funds for exploration; more VAT is levied on them than on other mineral industries; and the design of resource tax and charge are unreasonable. The writers propose the government should take the following actions: to implement consumption model of VAT, to reduce rates of VAT on oil and gas enterprises, to expand the deduction of business income before tax, to cancel annul mineral compensation charge, and to make reform on resource tax.