我国石油资源税费存在的问题与改革思路  

The Existent Problems and Reform Thinking Way of Tax and Fee about Our Country's Petroleum Resources

作　　者：张贡生[1] 马衍伟[2] 

机构地区：[1]兰州商学院学报编辑部,甘肃兰州730020 [2]中央财经大学经济学院,北京100081

出　　处：《兰州商学院学报》2007年第6期27-37,共11页Journal of Lanzhou Commercial College

摘　　要：我国石油资源税费存在的主要问题是:石油资源税的开征缺乏理论依据;石油资源税的增长轨迹与整个资源税及其它资源税的增长轨迹相背离;原油资源税在整个资源税收收入中的地位明显下降;法定税率与实际有效税率差距较大;石油资源税实际税收负担存在地区差别;资源税对级差收益的调节作用不明显;从量定额计征不够合理,以及石油资源税与矿区使用费难以衔接,矿产资源补偿费存在明显的缺陷等。改革的方向是:重构石油资源税费的理论基石;根据石油资源禀赋差异与级差地租性质设计石油资源税费制度;石油资源税(费)率设计中应考虑资源开采利用对环境的损害成本;实行弹性税率,按价计征;改矿产资源补偿费制度为权利金制度;建立资源耗竭补偿制度;重新确定油气资源税费收益中中央与地方的分配比例。The tax and fee of our country＇s petroleum resources mainly exists these problems： The petroleum resources tax openning to pay lacks theory basis; The growth track of petroleum resources tax deviates from the growth track of the whole resources tax and other resources taxes; Crude oil resources tax＇s position in the whole resources revenue from tax descends obviously;The gap between legal tax rate and actual valid tax rate is widen; The burden from actual tax revenue of petroleum resources exists region difference; The adjustment function of resources tax to the difference in profit is not obvious; Paying of quota from quantity is not reasonable enough, as well as petroleum resources tax and the usage fee of mineral area are hard to link up, the compensation of mineral resources exists obviously blemish and so on. The direction of reforming are ： Reconstruct the theory footstone about the tax and fee of petroleum resources;According to the gift difference of petroleum resources and the quality of the difference in ground rent, design the tax and fee system of petroleum resources; Should consider the damage cost of environment that comes from mining and making use of resources in the course of designning the tax（fee） rate of petroleum resources; Practice flexible tax rate, and pay it according to price; Change the compensation system of mineral resources to loyalty system; Establish the compensate system about exhausting resources; Reconfirm the allocation ProPortion between the certain and the region in the tax and fee income of oil and gas.

关 键 词：石油资源税费 矿产资源补偿费 权利金制度 资源耗竭补偿制度 弹性税率 

分 类 号：F062.1[经济管理—政治经济学]