摘要
油气资源作为国家重要战略资源,世界主要油气生产国通过建立公平和效率兼顾、独立的油气专门法规、明晰的土地产权与油气矿权制度、明确油气开采税费工具属性和合理安排税费结构等,有效促进油气资源可持续开采利用。新时代中国在生态文明建设中,亟需建立健全有效保护人民群众利益和矿区可持续发展的油气开采财税收入制度。在借鉴国际经验的基础上,提出中国油气财税制度改革的方向为:应倡导健全市场决定的油气资源有偿使用制度和财税制度,保障利益相关者合法权益;明确各财税工具性质和边界,建立合理财税收入结构;贯彻绿色发展理念,按开采阶段实行税费优惠,促进油气可持续高效开采利用等,从而保障国家能源安全和社会进步。
The oil-gas resource is the key one in the period of the low-cardon&green development.The fiscal income systems of the major oil-gas countries show the following common characteristics:relatively independent oil and gas-specific regulations with a clear system of property rights have established;the tax-fee tools and structure are simple and reasonable based on the social fairness and efficiency.There are a lot of disadvantages on the Chinese oil-gas fiscal income system.Perfecting the reform directions for Chinese oil-gas fiscal income system in New Age should be to build a clear oil-gas property rights system to protect the legitimate rights and interests of the stakeholders;to find out the nature of the tools of various taxes so to rationalize the tax structure;to reform oil and gas fiscal income system into the market-oriented system;and to promote efficient oil and gas exploitation and economical use by clear the tax concessions,in order to ensure the safety of China′s energy supply.
作者
王育宝
胡芳肖
WANG Yubao;HU Fangxiao(School of Economy and Finance,Xi′an Jiaotong University,Xi′an 710061,China;Shaanxi Economy Research Centre,Xi′an 710061,China;School of Public Policy and Management,Xi′an Jiaotong University,Xi′an 710049,China)
出处
《北京工业大学学报（社会科学版）》
CSSCI
2020年第4期40-48,57,共10页
Journal of Beijing University of Technology (Social Sciences Edition)
基金
国家社会科学基金项目(14BJL108)
中央高校基本科研业务费十九大重大专项项目(SK2018050)
中国清洁发展机制基金赠款项目(2013118)。
关键词
油气资源开采
财税收入制度
税收“围栏”
中国油气资源
oil and gas exploitation
fiscal income system of oil and gas resources
"Ring-fencing"
China oil and gas resources
