油气资源开发生态环境税费研究  

Study on Oil and Gas Resources Development Ecological Environment Taxes and Fees

作　　者：王甲山[1] 刘洋 彭民[1] 

机构地区：[1]东北石油大学石油经济与管理研究所,黑龙江大庆163318 [2]东北石油大学秦皇岛分校,河北秦皇岛066004

出　　处：《中国石油大学学报（社会科学版）》2016年第4期6-10,共5页Journal of China University of Petroleum (Edition of Social Sciences)

基　　金：国家社会科学基金项目(14BJY028;14BJY072);中国石油天然气集团公司软科学研究项目(20140208)

摘　　要：油气资源开发生态环境税费由专门税费、相关税费和税费优惠政策组成。现行油气资源开发生态环境税费制度存在税费关系局部错位、税费立法层次偏低、弃置费不健全、矿山环境恢复治理保证金缺乏统一规范、资源税不利于油气有效开发利用等问题,建议厘清税费关系、提升立法层次、完善弃置费、规范矿山环境恢复治理保证金、改革资源税等。Oil and gas resources development ecological environment taxes are composed of special taxes,related taxes and preferential tax policies.The current system has such problems as the partial dislocation of tax and oil relationship,the low level of tax legislation level,the unsound disposal fee,the lack of a unified specification about environmental restoration margin,the disadvantage of resource tax about effective development and utilization of oil and gas and other issues.Our proposal is clearing the relationship of taxes and fees,enhancing the legislative level,improving disposal fees,regulating environmental restoration margin,and reforming resource tax.

关 键 词：油气资源开发 生态环境税费 资源税 水土保持补偿费 弃置费 

分 类 号：F812.42[经济管理—财政学] X322[环境科学与工程—环境工程]