我国石油资源开发补偿税费政策改革方向的思考

发布时间：2018-05-02 20:13

本文选题：石油资源 + 开发补偿税费　；参考：《中国矿业》2015年06期

【摘要】：我国石油资源短缺现象日益严重,近年来石油企业获取了高额利润,却忽略了资源耗减和生态环境破坏等问题。因此,本文将我国现行的石油资源税费统称为石油资源开发补偿税费,以突显石油资源税费定位于资源开发补偿的重要性,通过国际比较分析了我国石油资源开发补偿税费存在的诸多问题,指出资源耗竭补贴和生态补偿机制均不完善的现状。最后,在借鉴国外石油资源开发补偿税费经验的基础上,提出我国开发补偿税费政策的改革方案,建议将矿产资源补偿费并入资源税,建立资源耗减补偿与生态环境补偿机制,提高资源税税率,实行差别比例税率和动态滑动税率相结合的灵活税率机制。
[Abstract]:The shortage of petroleum resources in China is becoming more and more serious. In recent years, oil enterprises have made high profits, but ignored the problems of resource depletion and ecological environment damage. Therefore, the present oil resources tax and fee in our country is referred to as the oil resources development compensation tax, in order to highlight the importance of the petroleum resources tax and fee positioning in the resources development compensation. Through the international comparison and analysis of many problems existing in China's oil resources exploitation compensation taxes and fees, it is pointed out that the current situation of resource depletion subsidies and ecological compensation mechanisms are not perfect. Finally, on the basis of drawing lessons from the experience of foreign oil resources development compensation tax, the paper puts forward the reform scheme of our country's development compensation tax policy, and proposes to merge mineral resources compensation fee into resource tax, and to establish the mechanism of resource consumption compensation and ecological environment compensation. Increase the rate of resource tax and implement the flexible tax rate mechanism which combines differential proportional tax rate and dynamic sliding tax rate.
【作者单位】：中国石油化工集团公司财务部;中国人民大学环境学院;中国人民大学财政金融学院;
【基金】：山东省自然科学基金项目“不同油价的石油产量、资源税费、环境成本联动机制研究——以山东省为例”资助(编号:ZR2012GM011)
【分类号】：F426.22;F812.42

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