总体上看,我国油气税收制度与国际惯例有相符之处,资源补偿费(以及海上石油开采的矿区使用费)、资源税与石油特别收益金分别相当于基础权利金和超额利润税,三者合起来相当于国外的权利金。探矿权、采矿权使用费与价款与国外的红利、矿业权租金和资源耗竭补偿制度相类似,当前所 Overall, China’s oil and gas tax system is in line with international practice. Resources compensation fees (as well as mining royalties for offshore oil exploration), resource taxes and special oil revenues are equivalent to basic and excess profits taxes, respectively Together, it is equivalent to foreign royalties. Similar to the foreign dividends, the rent of mining rights and the system of resource exhaustion compensation, the fees and prices for the exploration rights and mining rights are similar to those for the current