新疆油气资源税改革全国推广的借鉴意义  

Reference as a National Promotion on Oil and Gas Resources Tax Reform in Xinjiang

作　　者：周莉[1] 先福军 

机构地区：[1]新疆财经大学,乌鲁木齐830012 [2]新疆自治区地税局,乌鲁木齐830012

出　　处：《工业技术经济》2011年第9期131-136,共6页Journal of Industrial Technological Economics

基　　金：2010年自治区社科基金项目<资源税改革的预期效应及应对策略研究>的阶段性成果之一

摘　　要：已经运行半年多的新疆油气资源税改革使油气企业的税负增加,地方财政增收效应显著,初显税改的目标定位。但在试点中暴露出来的计税依据不规范、综合减征率递减以及内外资企业税负不统一的问题,亟需在全面推开资源税改革方案时予以综合考虑,除此之外,还应适当提高现行税率,处理好资源税收入在各级政府间的分配,并在现行体制下同步推进资源税费改革,以此设计具体的改革方案和路径。The oil and gas resources tax reform running more than half in Xinjiang increased the burden of oil and gas companies,and made the local fiscal income tax increase significantly, tax reform previews effect of the target. But in pilot game, tax basis is not standard, comprehensive reduction rate declined and unified tax burden of foreign enterprises problem were exposed. Them shall be required comprehensive comideration. In addition, it is also necessary to improve the current tax rate appropriately, and handle the resource tax revenues between the govenunent at all levels in distribution and propulsive synchronous under existing system by the resource tax reform, the reform plan and design specific paths.

关 键 词：资源税改革 全国推广 借鉴意义 

分 类 号：F416.22[经济管理—产业经济]