| 借鉴矿区使用费费率经验调整我国油气资源税税额 |
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| 引用本文： | 王甲山,荆红丽.借鉴矿区使用费费率经验调整我国油气资源税税额[J].中国石油大学学报(社会科学版),2006,22(1):5-8. |
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| 作者姓名： | 王甲山 荆红丽 |
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| 作者单位： | 大庆石油学院,经济管理学院,黑龙江,大庆,163318 |
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| 基金项目： | 国家自然科学基金;黑龙江省社会科学基金 |
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| 摘 要： | 国外各主要产油国普遍征收矿区使用费,并确定适合本国油气资源状况的矿区使用费费率。我国油气资源征收的资源税相当于矿区使用费,与矿区使用费相比,资源税税额存在从量计征不够合理、对油气资源的差别性考虑不够、天然气税额偏高、资源税税额与国内矿区使用费费率难以衔接等问题,建议借鉴矿区使用费费率经验调整我国油气资源税税额。
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| 关 键 词： | 油气田企业 矿区使用费 资源税 费率 税额 |
| 文章编号： | 1673-5595(2006)01-0005-(04) |
| 修稿时间： | 2005年6月15日 |
Adjusting China's Oil and Gas Resource Tax Rates in Terms of Experience in Mineral Royalty |
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| WANG Jia-shan,JING Hong-li.Adjusting China''''s Oil and Gas Resource Tax Rates in Terms of Experience in Mineral Royalty[J].Journal of China University Of Petroleum:Edition of Social Sciences,2006,22(1):5-8. |
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| Authors: | WANG Jia-shan JING Hong-li |
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| Abstract: | Most of oil-producing countries abroad generally levy mineral royalty and determine their mineral royalty rates which are suitable for their own situation of oil and gas resources.Resource tax that our country levies is equivalent to mineral royalty.Compared with mineral royalty,there are many problems in resource tax rates.The main problems are as follows: it is unreasonable to levy resource tax by quantity;less consideration is given to the differences between oil and gas resources;tax rates on natural gas are higher,and it is difficult to connect resource tax rates to mineral royalty rates in China.The writers suggest that the government should adjust the rates of resource tax on the basis of experience in mineral royalty. |
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| Keywords: | oil and gas enterprise mineral royalty resource tax mineral royalty rate tax rate |
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