石油财税法律制度研究

发布时间：2017-12-28 04:09

本文关键词：石油财税法律制度研究　出处：《经济研究参考》2012年38期 　论文类型：期刊论文

【摘要】：目前,我国涉及石油勘探、开发、炼制、运输、经营、进出口及石油储备等各环节的财税法规,均散见于现行财税制度的多个方面,尚未形成完备的石油法律制度体系。现行石油财税法律制度不利于企业公平竞争和自主创新,不利于资源节约和保护环境,不利于协调相关方的利益关系,难以体现石油资源的全民所有制性质。要依据公平税负、风险共担、鼓励创新、生态补偿、生命周期性等五项原则,完善石油生产领域的法律制度;依据适度消费、环境保护等两项原则,完善石油消费领域的法律制度;依据"资源公有、利益共享"、"收益分享、成本共担"、代际分配等三项原则,协调石油利益相关方之间的利益关系,加快出台包括石油财税法律制度在内的《石油法》专业法律制度。
[Abstract]:At present, China's fiscal and tax laws related to oil exploration, development, refining, transportation, operation, import and export and oil reserves are all scattered in many aspects of the current fiscal and taxation system, and a complete oil legal system has not yet been formed. The current oil tax law system is not conducive to fair competition and independent innovation, which is not conducive to resource conservation and environmental protection, but also is not conducive to coordinating the interests of the interested parties, so it is difficult to embody the nature of the ownership of the petroleum resources. According to the fair tax burden and risk sharing, encourage innovation, ecological compensation, the life cycle of the five principles of perfecting the legal system of oil production; on the basis of moderate consumption, environmental protection and other two principles, perfecting the legal system of oil consumption; on the basis of the "public interest, resource sharing, income sharing, cost sharing and intergenerational distribution of the three principles of coordination between stakeholders, oil interests, including oil to accelerate the introduction of the legal system of taxation legal system of petroleum law" professional ".
【作者单位】：国家发展和改革委员会经济研究所;
【分类号】：D922.22;D922.67
【正文快照】： 一、石油财税法律制度现状目前,我国石油领域并不存在独立的财税法律制度体系。我国现行财税法律制度仅将石油作为一般商品对待,涉及石油勘探、开发、炼制、运输、经营、进出口及石油储备等环节的财税法律、法规及制度规定散见于现行财政税收制度的多个方面,尚未形成关于石油

【共引文献】