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从未来走向看,石油特别收益金可以从征收和使用两方面进一步加以规范。根据财政部最新发布的《关于提高石油特别收益金起征点的通知》,1月1日起,石油特别收益金起征点提高至65美元/桶,仍实行5级超额累进从价定率计征(见表1)。这对陷入油价暴跌风暴的石油企业来说无异于久旱逢甘霖。石油特别收益金起征于2006年3月26日,截止目前共经历两次调整,起征点的具体变化与当时的油价都有关系。石油特别收益金的演变2006年,石油特别收益金的起征点为40美元/桶,按5级超额累进从价定
From a future perspective, the special oil proceeds can be further regulated both in terms of collection and use. According to the latest circular issued by the Ministry of Finance on raising the threshold for special oil revenues, the special threshold for oil proceeds will rise to 65 US dollars / barrel starting from January 1, with the five-tier excessively ad valorem fixed rate Sign (see Table 1). This plunges into a storm of oil prices plunged oil storm is tantamount to drought. Special oil proceeds levied on March 26, 2006, so far, a total of two adjustments have been made. The specific changes in the threshold are related to the current oil prices. Evolution of special oil proceeds In 2006, the threshold for the special oil proceeds was 40 US dollars / barrel, according to the five over-the-counter pricing