油气资源税对新疆经济社会的影响

2010年6月1日起新疆原油、天然气资源税实行从价计征,税率为5%。本文按照从价计征的方法,对新疆油气资源税税额做了测算分析。本次油气资源税改革在新疆先行先试,对新疆有三大利好:一是国家放宽了对新疆天然气利用的政策,放宽了相关行业的准入限制,鼓励LNG项目或天然气化工产业发展,增加当地利用天然气规模。二是可大幅增加地方税收。初步测算,与从量计征的征收方式相比,从价计征可增加税额6～7倍。三是有助于"气化南疆"工程的推进。新疆在资源税费改革先行先试所获得的成果,有助于为资源税改革的全面推行提供经验和借鉴。

The Influence of Oil and Gas Resource Tax Reform on Economy and Society of Xinjiang in China

It levies the ad valorem on Xinjiang crude oil and natural gas resources on 1st June,2010, the tax rate is 5 %. This article in accordance with the method of an ad valorem collection, has made the reckoning analysis on the amount of Xinjiang oil gas resource tax. This oil and gas resource tax reform tries first in Xinjiang, and it has three major favorable to Xinjiang. First, the country has made the use of natural gas good policy in Xinjiang, and relaxed entering restrictions related industries, and encouraged the LNG project or the natural gas chemical industrial development, and increased the scale of natural gas using at the local. Second, it increases the local tax revenue largely. It preliminarily estimates that, comparing with the Specific taxes, the ad valorem collection could increase tax by about 6-7 times. Third, it is helpful to push gas using in south of Xinjiang.The achievements from the resources taxes and fees reform, are helpful to provide experience and lessons for resource tax reforms.