我国油气资源税费体系的研究与“一税通”的设计  

Research on China's Tax System for Oil and Gas Resources and Design of "Unified Collection of Resource Tax"

作　　者：李九斤[1] 贺俊峰[1] 王甲山[1] 

机构地区：[1]东北石油大学石油经济与管理研究所,大庆163318

出　　处：《价值工程》2012年第19期3-4,共2页Value Engineering

基　　金：教育部人文社会科学研究规划基金项目:油气资源税费问题及制度设计研究;项目编号:(10YJA630148);黑龙江省社科研究规划项目:XBRL环境下石油企业财务呈报及监管研究;项目编号:(11E125)

摘　　要：我国油气资源税费体系研究集中在资源税与矿产资源补偿费的存废及合并问题上,税费体系仍然存在重复征收、管理分割、功能不足等问题,鉴于此,本文提出"一税通"的设计理念并进行了初步设计,旨在对我国油气资源税改革完善有所裨益。The research on China＇s tax system for oil and gas resources concentrated on the abolishment and complicated problems of resources tax and mineral resources compensation fee. The tax system still has many problems, such as, repeated collection, management division, not enough function and so on. In view of this, this paper proposed design concept of ＂Unified Collection of Resource Tax＂ and conducted the preliminary design, to be useful for reform and perfection of China＇s oil and gas resources tax.

关 键 词：油气田企业 资源税 税制体系 一税通 

分 类 号：TE-9[石油与天然气工程]