我国石油资源开发补偿税费政策改革方向的思考

我国石油资源短缺现象日益严重,近年来石油企业获取了高额利润,却忽略了资源耗减和生态环境破坏等问题。因此,本文将我国现行的石油资源税费统称为石油资源开发补偿税费,以突显石油资源税费定位于资源开发补偿的重要性,通过国际比较分析了我国石油资源开发补偿税费存在的诸多问题,指出资源耗竭补贴和生态补偿机制均不完善的现状。最后,在借鉴国外石油资源开发补偿税费经验的基础上,提出我国开发补偿税费政策的改革方案,建议将矿产资源补偿费并入资源税,建立资源耗减补偿与生态环境补偿机制,提高资源税税率,实行差别比例税率和动态滑动税率相结合的灵活税率机制。

Reflection on the reform direction of China oil development compensation taxes and fees

The phenomenon of shortage of oil resources is increasingly serious in China. In recent years, the oil company grabs high profits without paying attention to the problem of resource depletion and ecological and environmental problem in exploitation of oil resources. Therefore, this article refers to the current oil resource taxes and fees as oil development compensation taxes, to highlight the importance of oil resource taxes and fees positioned on oil resource compensation. Through the international comparison, problems of development compensation of oil resources are summarized, and points out that the mechanism of resource depletion subsidies and ecological compensation are not perfect. Finally, based on the foreign experience for development compensation taxes of oil resources, framework of development compensation taxes is proposed in China. Firstly, the mineral resources compensation should be incorporated into the development compensation taxes and fees. Secondly, a sound resource depletion allowance and ecological compensation mechanism should be established. Thirdly, raise the resource taxes rate, and implement flexible rate mechanism of the combination of different proportional tax rate and dynamic sliding rate.