关于我国海上油气资源补偿费征收的几点思考  

Thoughts on Collection of Compensation Fees for Offshore Oil and Gas Resources in China

作　　者：李娜[1] 李勇[1] 吕宾[1] 马强[2] 

机构地区：[1]中国国土资源经济研究院,北京101149 [2]中国海洋石油有限公司财务部,北京100010

出　　处：《中国国土资源经济》2014年第2期43-45,共3页Natural Resource Economics of China

摘　　要：我国自1982年开始征收矿区使用费,油气资源步入有偿开采阶段,到2012年,国土资源部规定,中外合作开采海洋油气资源应依法缴纳矿产资源补偿费,不再缴纳矿区使用费,形成我国现行的油气资源税费制度。海上石油共涉及18个税费种类,海上油气矿产资源补偿费征缴过程中存在以下问题:⑴属地化征收,征缴时间不统一;⑵对油气资源差别性考虑不够;⑶没有明确详细的减免政策。对策建议:⑴出台经济调节政策,支持海洋油气产业发展;⑵统一申报时间,简化审批程序;⑶以差别化征收的方式促进海洋油气矿产资源补偿费的征收。In China, since 1982, with the collection of mining royalty, oil and gas resources has entered the stage of paid mining. By 2012, the Ministry of Land and Resources stipulated that the mineral resource compensation should be paid in accordance with the law with regard to the exploitation of offshore oil and gas, and the mining royalty was paid no longer. So the current oil and gas resources tax and fee system was formed. This paper ifrst analyzes the problems involved in the process of collection of compensation fee for offshore oil and gas mineral resources such as localization collection without uniifed collection time; the difference of oil and gas resources has not been taken into account;and there is no clear and detailed tax credit policy. And then, it proposes that we should publish economic adjustment policy so as to support the development of offshore oil and gas industry. At the same time, we should unify reporting time and simplify the procedures;and we must promote the collection of compensation for marine oil and gas mineral resources in the manner of differentiation.

关 键 词：海洋 油气资源 矿产资源补偿费 

分 类 号：F407.22[经济管理—产业经济] F062.1