借鉴矿区使用费经验,调整油气资源税税率

国外各主要产油国对开发油气资源普遍征收矿区使用费 ,我国对海洋等部分油气田企业征收矿区使用费 ,而对其他油气田企业仍征收资源税。与矿区使用费相比 ,资源税存在较多问题 ,其中税率问题尤为突出 ,主要表现在从量计征不够合理 ,对油气资源的差别性考虑不够 ,部分气田天然气税额偏高 ,资源税税率与国内矿区使用费费率难以衔接等 ,建议借鉴国内外矿区使用费费率经验调整油气资源税税率。

USING THE EXPERIENCE OF MINERAL ROYALTY RATE FOR REFERENCE AND ADJUSTING THE RESOURCE TAX RATE OF OIL AND GAS ENTERPRISE

Most of oil-producing countries generally levy mineral royalty on exploitation of oil and gas resources while China levies mineral royalty only on partial oil enterprises such as offshore oilfields and it still levies resource tax on the other oil and gas enterprises. Compared with mineral royalty system there are many problems in resource tax system especially in tax rates. The problems are mainly as follows: unreasonable resource tax at specific rates, lack consideration of differences in oil and gas resources, too high tax payment levied on natural gas in partial gas fields, and the difficulty to connect resource tax rates to mineral royalty rates in China. The authors suggest that the government should make readjustment to resource tax rates using experience in determining rates of mineral royalty both home and abroad for reference.