我国油气资源税费现状及优化建议

发布时间：2018-05-12 05:16

本文选题：油气资源 + 资源税费　；参考：《首都经济贸易大学》2014年硕士论文

【摘要】：随着中国市场经济体制的不断发展和完善，根据国家财政政策和油气资源开发战略的需要，石油和天然气资源税费制度经历了数次较大变革。在1994年建立起的与市场经济相适应的资源税的基础上，我国于2010年6月起陆续在新疆等12个省区进行从价计征试点工作。并且，于2011年11月向全国推广了从价计征的油气资源税征收方式。从价计征方式的实行对于油气资源税费改革是一项重大举措，但在施行的起步阶段显示出部分问题，有待我们的研究。本论文是在油气资源税制从价计征方式向全国推行的背景下展开的。通过本论文的研究，希望可以对精简油气资源税费体系、扩大资源税级差收益、完善从价计征方式、确定特别收益金的合理起点等起到积极的作用。论文主要以石油和天然气资源税费制度为研究对象，，通过对于油气资源的支撑理论与目前我国油气资源的现状分析，逐步剖析现阶段油气资源税存在的问题。本文共分为五个部分：第一部分阐述油气资源税费的背景、意义，以及国内外的研究状况；第二部分分析了油气资源税费涉及的理论，并以理论作为支撑，阐述油气资源税费的改革效益；第三部分，通过数据，揭示我国目前油气资源的严峻形势，表现了油气资源税征收的客观必要性。第四，通过对我国油气资源税费制度改革运行现状的分析，以相关数据作为支撑，客观评述我国油气资源税改革带来的好处以及尚存的不足，总结出我国现行油气资源税改革的问题和改革难点；第五，根据前述所总结出的问题，提出一系列优化我国油气资源税费的建议。
[Abstract]:With the continuous development and perfection of China's market economy system, the tax and fee system of oil and gas resources has undergone several great changes according to the national financial policy and the development strategy of oil and gas resources. On the basis of the resource tax which was established in 1994 and adapted to the market economy, China began to carry out the ad valorem levy pilot work in 12 provinces and regions such as Xinjiang in June 2010. Moreover, in November 2011, the method of levying oil and gas resources tax based on value was popularized to the whole country. The implementation of ad valorem is an important measure for the reform of oil and gas resources tax and fee, but some problems have been shown in the initial stage of implementation, which should be studied by us. This paper is carried out under the background that the tax system of oil and gas resources is applied to the whole country in the form of ad valorem taxation. Through the study of this paper, it is hoped that it can play a positive role in streamlining the tax system of oil and gas resources, expanding the differential income of resource tax, perfecting the method of ad valorem collection and determining the reasonable starting point of special income. This paper mainly takes the tax and fee system of petroleum and natural gas resources as the research object. Through the analysis of the supporting theory of oil and gas resources and the present situation of oil and gas resources in China, the existing problems of oil and gas resources tax are analyzed step by step. This paper is divided into five parts: the first part describes the background, significance, and domestic and foreign research status of oil and gas resources taxes and fees, the second part analyzes the theory of oil and gas resources taxes and fees, which is supported by the theory. The third part, through the data, reveals the severe situation of oil and gas resources in our country, and shows the objective necessity of collecting oil and gas resources tax. Fourthly, by analyzing the current situation of the reform of tax and fee system of oil and gas resources in China, and taking the relevant data as the support, the paper objectively comments on the benefits brought by the tax reform of oil and gas resources in China and the remaining deficiencies. The problems and difficulties in the reform of oil and gas resources tax in China are summarized. Fifthly, according to the problems summarized above, a series of suggestions for optimizing the tax and fee of oil and gas resources in China are put forward.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.22;F812.42

【引证文献】