摘要
本文对我国石油业缴纳资源税的现状进行了分析,指出了实施级差式资源税的必要性,在此基础上,介绍了石油资源价值分级的理论、方法和数学模型。最后,以石油资源价值分级结果为依据,对我国实施级差式资源税的具体操作方法作了说明。
The paper analyses the present situation that resource taxes are collected in the petroleum industry of China and points out that it is necessary to implement the class-dispatch resource taxes. On the basis of it, we introduce the theory method and mathematic model of the petroleum resource value. In the end, according to the classification results of the petroleum resource value, the paper explains the particular operating method that class-dispatch resource taxes are brought into effect in China.
出处
《经济管理》
CSSCI
北大核心
2007年第4期49-54,共6页
Business and Management Journal ( BMJ )
基金
中国石油化工股份有限公司科研项目"中石化‘七五’以来勘探基础数据汇总与勘探效益评价"(WX2003-15)。
关键词
石油资源
价值分级
资源税
petroleum resource
value classification
resource taxes
