摘要
建立合理完善的能源税费制度能够充分发挥税收政策的杠杆作用,推动石油和天然气资源合理开发利用,提高石油企业可持续发展和能源保障能力。本文以油气矿权制度为切入点,针对我国油气资源税费存在的问题,指出制定更为完善的矿权制度的必要性,并提出精简税费、增加资源耗竭补贴及其他保障机制等思路和建议。
Establishing rational resource taxes and fees system can give full play to the leverage of tax policy,which promotes the rational development and utilization of oil and natural gas resources.It can also help enhancing the sustainable development and energy security of oil companies.This article takes the oil and gas mining right system as the breakthrough point,aiming at the problem of oil and gas resource tax and fee in our country,and then the article proposed several suggestions,for example,establish the rational mining rights system,simplify the tax,increase the resource depletion subsidies and other security mechanisms.
出处
《财会通讯（中）》
北大核心
2016年第3期126-128,共3页
Communication of Finance and Accounting
基金
山东省软科学办公室山东省软科学研究计划"促进创新创业的财政税收政策研究"(项目编号:2015RKE28009)
中国石油大学(华东)中央高校基本科研业务费专项资金项目"促进创新创业的财税政策研究"(项目编号:15CX04081B)
山东省教育厅山东省高等学校科研计划项目"我国矿产资源收益分配机制研究"(项目编号:J15WG34)阶段性研究成果
关键词
矿权制度
油气资源税费
利益主体
Oil and gas property rights system
Oil and gas resource tax and fees
Interest subjects
