浅析我国油气资源税费优惠政策──以大庆油田为例  

The Preferential Policies towards Oil and Gas Resources Tax and Fee in China——The Case of Daqing

作　　者：李勇[1] 刘超[1] 李娜[1] 

机构地区：[1]中国国土资源经济研究院,北京101149

出　　处：《中国国土资源经济》2015年第5期17-20,46,共5页Natural Resource Economics of China

摘　　要：目前,我国油气资源税费包括资源税、矿区使用费、石油特别收益金与探矿权采矿权使用费等四种。现行油气资源税费优惠减免政策主要涉及资源税、矿区使用费、探矿权采矿权使用费。就大庆油田而言,现阶段油气资源税费优惠政策尚存在以下问题:一是资源税从价计征改革、石油特别收益金征收造成油田税费负担不断增加;二是没有针对低品位油、边际油田的石油特别收益金减免政策;三是资源税减免不包括高含水后期采油,减免优惠覆盖面不够。我国应当充分考虑油藏类型、开采工艺技术和成本差别,制定不同的税收优惠政策:一是继续完善细化资源税优惠政策;二是制定石油特别收益金减免优惠政策;三是制定油气资源综合利用先进技术税费鼓励政策。At present, resources tax, mining royalty, the special oil gain premium and the charges of using the exploration and mining rights have been the constituents of China＇s oil and gas resources tax and fee. The preferential and reduction policy involves resource tax, royalty, and the charges of using the exploration and mining rights. In terms of Daqing Oilfield, the main problems that they face in preferential policies of oil and gas resources tax include the following. First, taxes and fees burden of oil field is increasing due to the reform of ad valorem taxation of resources tax and windfall tax on oil firms. Second, no petroleum revenue tax credit policies are aimed at low grade oil and marginal oilfields. Third, resources taxes break excludes the oil production at the late period of high water cut stage, and the coverage of tax remission and preferential policies is still remaining limited. In response to this, this paper proposes that we should take into full account the oil reservoirs type, exploitation technology, and cost gap. At the same time, different preferential tax policy must be worked out. In doing so, we will continue to improve and refine the resource tax preferential policies; develop petroleum revenue tax breaks; as well as formulate tax incentives policy for advanced technology of oil and gas resources comprehensive utilization.

关 键 词：油气资源税费 资源税 石油特别收益金 减免优惠 低品位 边际油田 大庆油田 

分 类 号：F407.1[经济管理—产业经济] F062.1