不同石油开采阶段的资源开发补偿税费研究

发布时间：2019-04-19 13:55

【摘要】：近年来石油资源税改革是社会关注的焦点,但在改革过程中更多地注重计税方式的改变,而忽视了石油资源开采使用过程中的资源开发补偿问题。我国经济的快速发展以资源的过度消耗为代价,导致油气资源短缺现象严重,以现有开发速度计算我国石油剩余可采年限不足20年,天然气剩余可采年限只有40年左右,由于缺乏有效的资源开发补偿机制,巨大的资源耗减和生态环境破坏迫使我们不得不面对石油资源的严重短缺和生态环境问题。在此背景下,本文总结了石油资源开发补偿相关理论,针对当前石油开采阶段划分标准的不足,根据剩余可采储量对石油开采阶段进行了新的划分,在此基础上,概括了我国石油资源开发补偿税费存在的问题,通过借鉴国外石油资源开发补偿税费制定的相关经验,考虑石油资源开采的不同阶段,以社会福利最大化为目标,得出适用于石油开采前期、中期和后期三个阶段的税率区间分别是(-2%~3%),(5%~8%)和(10%~15%)。在动态税率基础上,提出了我国石油资源开发补偿税费方案的设计框架:①将矿产资源补偿费并入资源税,定位于补偿开发成本;②建立资源耗减补偿与生态环境补偿机制,纳入资源税费体系;③采用动态可变的资源税率取代静态固定的税率;④计税依据与计税方式设计;⑤根据不同开采阶段实行不同的税收优惠政策。
[Abstract]:In recent years, the reform of petroleum resource tax is the focus of social attention, but in the process of reform, more attention has been paid to the change of tax method and the compensation for resource development in the process of exploitation and utilization of petroleum resources has been neglected. The rapid development of our country's economy is at the cost of excessive consumption of resources, which leads to a serious shortage of oil and gas resources. According to the existing development speed, the remaining recoverable years of oil and gas in China are less than 20 years, and the remaining recoverable years of natural gas are only about 40 years. Due to the lack of effective compensation mechanism for resource exploitation, huge resource depletion and ecological environment destruction force us to face the serious shortage of petroleum resources and ecological environmental problems. Under this background, this paper summarizes the relevant theories of petroleum resources development and compensation, aiming at the deficiency of the current classification standard of oil exploitation stage, according to the remaining recoverable reserves, this paper makes a new division of the oil exploitation stage, and on this basis, the paper makes a new division of the oil exploitation stage according to the remaining recoverable reserves. This paper summarizes the problems existing in compensation tax and fee for petroleum resources development in China. By drawing lessons from the experience of foreign countries, considering the different stages of petroleum resources exploitation, and taking social welfare maximization as the goal, this paper makes use of the experience of establishing compensation taxes and fees for petroleum resources development in China. It is concluded that the tax rates applicable to the pre -, mid-and later stages of oil production are (- 2% / 3%), (5% / 8%) and (10% / 15%), respectively. On the basis of dynamic tax rate, the design frame of compensation tax scheme for petroleum resources development in China is put forward: (1) the compensation fee of mineral resources is incorporated into resource tax, and it is located in the compensation development cost; (2) establish the mechanism of resource consumption compensation and eco-environment compensation, and bring it into resource tax-fee system; (3) adopt dynamic variable resource tax rate to replace static fixed tax rate; (4) design tax basis and method of tax calculation; Different tax preferential policies should be implemented according to different mining stages.
【学位授予单位】：中国石油大学(华东)
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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