我国油气资源税费政策现状及优化建议  

Status Quo of China's Oil and Gas Resource Tax and Fee Policy and Its Optimization Suggestions

作　　者：张晶[1] 

机构地区：[1]首都经济贸易大学财政税务学院

出　　处：《油气田环境保护》2016年第4期53-55,62,共3页Environmental Protection of Oil & Gas Fields

摘　　要：针对现行油气资源税费政策有待进一步优化的问题,以油气资源税费政策促进油气资源节约集约利用以及促进油气田企业自发进行环境保护,从而促进经济与环境协调发展、油气行业健康发展为切入点,分析了我国油气资源税费政策现状,指出我国油气资源税费政策存在增值税违反税负公平原则、资源类税费定位重叠、缺乏环境类税收制度、未体现油气行业特点等问题,进而提出公平税负、清费立税、出台环境类税收政策、税制设计应考虑油气行业特点等优化油气资源税费政策的建议。Targeting further optimizing the current tax and fee policies of oil and gas resources,and as the entry point of promoting economical and intensive utilization of oil and gas resources and encouraging the oil and gas enterprises to protect environment spontaneously,so as to promote the coordinated development of economy and environment,and healthy development of the oil and gas industry,this paper analyzes the current situation of the tax and fees policies of oil and gas resources,and noted that there are some deficiencies of the policies,for instance,the VAT violation of tax fairness,the overlap of tax and fees targeting,lack of environmental tax and no reflection of the characteristics of the oil and gas industry.And then it puts forward a series of recommendations to optimize oil and gas resources tax policy,such as equalizing tax burden,abolishing fees and consolidating tax,introducing the environmental tax policy,and designing the tax system on the basis of the characteristics of the oil and gas industry.

关 键 词：油气资源税 环境保护 税费政策 优化 

分 类 号：F426.22[经济管理—产业经济] F812.0[环境科学与工程—环境科学] X196