财税视角下增强老油田持续高效发展的思考  

Considerations for Enhancing Sustainable and Efficient Development of Old Oilfields from Perspective of Finance and Taxation

作　　者：艾天河 卫永刚[1] Ai Tianhe;Wei Yonggang(Economic and Development Research Institute of Shengli Oilfield Company,Dongying Shandong 257000)

机构地区：[1]胜利油田经济开发研究院,山东东营257000

出　　处：《中外能源》2021年第11期9-13,共5页Sino-Global Energy

摘　　要：如何实现高含水老油田的可持续发展,已成为保证国家能源安全的重要课题。世界主要油气生产国通过法律法规、政策扶持、财税调控等宏观管控油气资源的合理使用,其中财税调控是国家影响和作用于石油企业的最直接方式和重要抓手。当前,国内外石油企业财政税负可概括分为一般税和油气特殊费两类。一般税调整主要与税率有关,固定性相对较强。而国家对油气特殊费的制定和实施政策弹性较大,因此从油气特殊费视角进行国内外比较分析,能够凸显政策和征收差异,助力国家对油气特殊费的调整。油气特殊费是指基于油气矿业特有属性需要缴纳的税费和非税支出,包括我国现行的矿产资源补偿费、资源税(权利金)、石油特别收益金、探(采)矿权使用费等以及国外的资源租金税、红利、暴利税、资源耗竭补贴等。国内政策在不断调整的同时,正在逐步与国际油气特殊费接轨。综合来看,石油行业不仅要承担企业应缴纳的一般税,还要承担特殊的油气税,税负之重远超外界舆论的认知范围。建议国家通过免征或减征尾矿油田开采资源税,探索完善资源耗竭补贴制度,促进老油田持续稳定发展。How to realize the sustainable development of old oilfields with high water cut has become an important issue to ensure national energy security.Major oil and gas producing countries in the world control the rational use of oil and gas resources through laws and regulations,policy support,fiscal and tax regulation and other macro control,among which fiscal and tax regulation is the most direct way and important starting point for the state to influence and act on oil enterprises.At present,the financial tax burden of China and foreign petroleum enterprises can be divided into two categories :general tax and special oil and gas fees.General tax adjustment is mainly related to tax rates and is relatively fixed.Determination and implementation policy of the special oil and gas fees by the state is flexible.Therefore,a comparative analysis in China and abroad from the perspective of special oil and gas fees can highlight the differences in policies and collec-tion and help the state to adjust the special oil and gas fees.Special oil and gas fees refer to taxes and non-tax expenditures that need to be paid based on the unique attributes of oil and gas mining industry,including China′s current mineral resource compensation fees,resource taxes(royalties),special oil profits,exploration(mining) royalties,and foreign resource rent taxes,dividends,windfall profits taxes,and resource depletion subsidies and so on.While the domestic policy is being adjusted,it is gradually in line with the international special oil and gas fees.Generally speaking,the oil industry should not only bear the general tax that enterprises should pay,but also bear the special oil and gas tax,which is far heavier than the scope of public opinion.It is suggested that the state should exempt or reduce the resource tax of tailings oilfield exploita-tion,explore and perfect the resource depletion subsidy system,and promote the sustainable and stable development of old oilfields.

关 键 词：老油田 财税调控 油气特殊费 资源税 资源耗竭补贴 

分 类 号：F426.22[经济管理—产业经济] F812.42