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1994年实施的新税制对规范石油企业与政府之间的利益分配关系,增强油气产业税收的透明度起到了一定积极作用。但从其在油气产业中的运行状况看,还存在不少问题。一是未建立起能有效促进油气勘探生产者间竞争、实现油气资源合理开采的许可证制度和资源税系统,原油和天然气资源单位税额的确定未考虑到油田内部差异,这阻碍了在同一油田不同区块生产的多家油气公司间的平等竞争。二是现行增值税条例未考虑到油气产业的资本密集型特点。油气产业是资本高度密集型产业,固定资产占总
The new tax system implemented in 1994 played a positive role in regulating the distribution of profits between oil enterprises and the government and in enhancing the transparency of oil and gas industry taxes. However, from its operation status in the oil and gas industry, there are still many problems. First, there is no permit system and resource tax system that can effectively promote the competition among oil and gas exploration producers and realize the rational exploitation of oil and gas resources. The determination of the tax amount for crude oil and natural gas resources units does not take into account the internal differences in the oil fields, Equal competition among many oil and gas companies in different blocks. Second, the current VAT regulations do not take into account the capital-intensive characteristics of the oil and gas industry. Oil and gas industry is a highly capital-intensive industry, with fixed assets accounting for the total