中国国土资源经济Issue(5)：17-20,46,5.
浅析我国油气资源税费优惠政策──以大庆油田为例
The Preferential Policies towards Oil and Gas Resources Tax and Fee in China--The Case of Daqing
李勇 1刘超 1李娜1
作者信息
- 1. 中国国土资源经济研究院，北京 101149
- 折叠
摘要
Abstract
At present, resources tax, mining royalty, the special oil gain premium and the charges of using the exploration and mining rights have been the constituents of China’s oil and gas resources tax and fee. The preferential and reduction policy involves resource tax, royalty, and the charges of using the exploration and mining rights. In terms of Daqing Oilifeld, the main problems that they face in preferential policies of oil and gas resources tax include the following. First, taxes and fees burden of oil ifeld is increasing due to the reform of ad valorem taxation of resources tax and windfall tax on oil ifrms. Second, no petroleum revenue tax credit policies are aimed at low grade oil and marginal oilifelds. Third, resources taxes break excludes the oil production at the late period of high water cut stage, and the coverage of tax remission and preferential policies is still remaining limited. In response to this, this paper proposes that we should take into full account the oil reservoirs type, exploitation technology, and cost gap. At the same time, different preferential tax policy must be worked out. In doing so, we will continue to improve and reifne the resource tax preferential policies; develop petroleum revenue tax breaks; as well as formulate tax incentives policy for advanced technology of oil and gas resources comprehensive utilization.关键词
油气资源税费/资源税/石油特别收益金/减免优惠/低品位/边际油田/大庆油田Key words
oil and gas resource tax/resource tax/petroleum revenue tax/preferential policy about reduction and exemption/low grade/marginal oil ifeld/Daqing oilifeld分类
管理科学引用本文复制引用
李勇,刘超,李娜..浅析我国油气资源税费优惠政策──以大庆油田为例[J].中国国土资源经济,2015,(5):17-20,46,5.
