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2014年年末,财政部、国家税务总局发布《关于调整原油、天然气资源税有关政策的通知》(财税[2014]73号),对资源税税率和矿产资源补偿费费率做出了调整。近些年来,资源税改革不断深化,对整个油气行业都有着极其深远的影响。本文试从法律角度进行分析,从油气税费制度的现状入手,分析资源税调整对油气税费制度的影响,探讨我国资源税制目前存在的不合理之处及其改革方向。
At the end of 2014, the Ministry of Finance and the State Administration of Taxation issued the Notice on Adjusting the Policies on Resources Tax on Crude Oil and Natural Gas (Cai Shui [2014] No. 73), and adjusted the resource tax rate and mineral resource compensation rate. In recent years, the continuous deepening of resource tax reform has profound and far-reaching implications for the entire oil and gas industry. This paper attempts to analyze from the legal point of view, starting from the status quo of oil and gas tax system, analysis of resource tax adjustment on the impact of oil and gas tax system, to explore China’s current tax system unreasonable and its reform direction.