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石油税收是国家石油政策的重要体现,科学的石油税制体系可以促进石油资源合理利用并增加石油安全的保障程度。我国石油税制是在计划经济向市场经济转轨初期制定的,已不适应我国石油行业的特点和国家能源战略。本文在分析论述石油税制不合理问题的基础上,提出了以油田为对象按照开发期实行动态税率、按资源等级实行级差税率和根据油价变动定期调整税率的建议。
Petroleum taxation is an important manifestation of the national oil policy. A scientific oil tax system can promote the rational utilization of oil resources and increase the degree of protection of oil security. China’s oil tax system was formulated in the early stage of the transition from a planned economy to a market economy and has not adapted to the characteristics of China’s oil industry and its national energy strategy. Based on the analysis of the unreasonable petroleum taxation system, this paper puts forward the suggestion that the oilfield should be subject to the dynamic tax rate according to the development period, the differential tax rate according to the resource level and the tax rate adjusted regularly according to the oil price change.