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随着石油价格的不断上涨,我国现行的石油资源税费制度与其制订初期的目的已经相差甚远,已经很难适应社会经济快速发展的需要。本文将从石油资源税费制度的现状出发,就石油资源税和资源补偿费的征收比例以及征收方式等问题进行探讨,指出其中存在的一些问题,并提出相应的建议。
With the continuous rise of oil prices, the current system of tax and fee system for oil resources in China has been far from the goal of its initial formulation. It has become very difficult to meet the needs of rapid social and economic development. Based on the status quo of petroleum resource tax system, this paper discusses the collection ratio of petroleum resource tax and resource compensation fee and the collection methods, points out some existing problems and puts forward corresponding suggestions.