我国油气资源税费政策现状及优化建议

发布时间：2018-05-16 02:25

本文选题：油气资源税 + 环境保护　；参考：《油气田环境保护》2016年04期

【摘要】：针对现行油气资源税费政策有待进一步优化的问题,以油气资源税费政策促进油气资源节约集约利用以及促进油气田企业自发进行环境保护,从而促进经济与环境协调发展、油气行业健康发展为切入点,分析了我国油气资源税费政策现状,指出我国油气资源税费政策存在增值税违反税负公平原则、资源类税费定位重叠、缺乏环境类税收制度、未体现油气行业特点等问题,进而提出公平税负、清费立税、出台环境类税收政策、税制设计应考虑油气行业特点等优化油气资源税费政策的建议。
[Abstract]:In view of the problem that the current oil and gas resources tax and fee policy needs to be further optimized, the policy of oil gas resources tax and fee is to promote the conservation and intensive use of oil and gas resources and promote the spontaneous environmental protection of oil and gas enterprises, so as to promote the coordinated development of the economy and the environment and the healthy development of the oil and gas industry as a breakthrough point, the tax and fee policy of oil and gas resources in China is analyzed. At present, it is pointed out that the policy of tax and fee of oil and gas resources of our country exists in violation of the principle of tax fairness, the overlap of the resource tax and fee position, the lack of environmental tax system and the characteristics of the oil and gas industry, and then put forward the fair tax burden, the clearance tax and the environmental tax policy, and the design of the tax system should consider the characteristics of the oil and gas industry to optimize the oil and gas capital. Suggestions on the policy of source tax and fee.

【作者单位】：首都经济贸易大学财政税务学院;
【分类号】：F426.22;F812.0;X196

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