文档介绍：借鉴国外权利金制度改革油气资源税费
摘要:我国现有的油气资源税费体制存在诸多问题,影响了国家对资源所有8 tt 权在经济上的实现,弱化了级差收益的调节作用以及资源的有效利用
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,而且在一定
上阻碍了我国油气田企业的可持续发展。国外主要产油国或地区对油气资源普遍实行权利金制度,为了dd dtt. com与国际接轨,提高油气田企业的国际竞争力,改善现有的油气资源税费体制,建议借鉴国外的先进经验,合并油气资源税费,统一征收权利金。
关键字:权利金;资源税;矿产资源补偿费
Abstract:There are many problems in current tax system of oil and gas resources in China. That have affected the realization of the state’s ownership of resources thorough economy, and Weakened the regulative action of grading e and the effective use of resources. Moreover have hindered the sustainable development of our country Oil-gas field Enterprise’s to a certain major oil-producing countries or regions have carried out the royalty system for the oil gas resources universally, in order to keep up with the international, and Enhances the petitiveness of the oil-gas field enterprise and improve the current tax system of oil and gas resources. we Suggest using advanced experiences of other countries for reference and uniting oil and gas resources taxes, uniformly collecting the royalty.
Keywords: royalty; resource rent tax; mineral pensation
油气资源不同于其他矿产资源,随着经济的发展,已经成为影响世界各国经济的重要,我国实行的是矿产资源税费并存的制度,凭借所有8 tt 权向开采海上石油和中外合作开采陆上石油征收矿区使用费,其他油气田企业征收矿产资源补偿费;凭借政治权利向油气田企业征收资源税。深入和油气资源与国际的逐渐8ttt8接轨,现行的油气资源税费政策与国外的权利金制度有一定,建议借鉴国外先进经验,将资源税和矿产资源补偿费合并为权利金,建立油气资源权利金制度。
1 国外权利金制度
权利金(Royalty)是矿业权人向油气资源所有8 tt 权人因开采矿产资源而支付的赔偿[ 1],