论文部分内容阅读
继2010年在新疆和西部12省区先后试行石油、天然气资源税改革之后,2011年11月1日起,油气资源税改革在全国推开,修订后的《资源税暂行条例》与《对外合作开采海洋石油资源条例》、《对外合作开采陆上石油资源条例》同步实施,对中外合作开采陆上和海洋石油的企业依法缴纳资源税,不再缴纳矿区使用费。此次改革主要将油气资源税的从量计征办法改为从价计征,税率为5%,强化了税价连动机制,有助于税收杠杆作用的发挥,增收效果显著:2011年实施新政仅两月,全国资源税收入
Following the pilot reform of petroleum and natural gas resources tax in Xinjiang and the 12 western provinces and autonomous regions in 2010, the reform of oil and natural gas resources tax has been carried out nationwide since November 1, 2011. The revised Provisional Regulations on Resource Tax and the Regulations on Foreign Cooperation Regulations on the Exploitation of Offshore Oil Resources “and the” Regulations on Onshore Oil Resources Exploitation by Cooperation with Foreign Countries "are implemented simultaneously. Enterprises that jointly exploit oil from onshore and offshore oil from China and abroad pay resource tax in accordance with the law and no longer pay royalties. The reform mainly changed the method of counting oil and gas resources from levying to ad valorem at a tax rate of 5%, which strengthened the linkage mechanism of tax rates and helped to exert the tax leverage. The effect of increasing revenue was remarkable: the implementation in 2011 New Deal only two months, the national resource tax revenue