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在全球化的大背景下,国际合作的程度也不断加深。在经济领域的合作尤其突出,对于国际资源的管理的主流方式是征收耗减性资源补偿费,针对石油紧缺问题我国急切需要以补偿性资源税来体现资源价值。本文基于我国1995-2010年油气资源开采行业的实际数据,以从价税率替代从量税率计征资源税。与此同时,为保证新税率政策的实施效果,从滑动税率和基准税率确定办法、计征方式、税基计算依据以及监控体系五个方面提出新的措施,促进油气资源精细化管理,实现资源可持续开采和油气资源的合理补偿。
In the context of globalization, the level of international cooperation has also deepened. The cooperation in the economic field is particularly prominent. The mainstream way for the management of international resources is to impose expenditures on resource depletion, and in response to the shortage of oil, China urgently needs compensation resource tax to reflect resource value. Based on the actual data of China’s oil and gas resources exploitation industry from 1995 to 2010, this paper uses the ad valorem tax rate instead of the dependent tax rate to levy resource tax. In the meantime, in order to ensure the implementation of the new tax rate policy, new measures will be put forward from the five aspects of the method of determining the sliding tax rate and the benchmark rate, the method of tax collection, the basis for calculation of the tax base, and the monitoring system so as to promote refined management of oil and gas resources and realize resource Sustainable mining and reasonable compensation for oil and gas resources.