| 基于国内外比较的油气资源税费改革研究 |
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| 引用本文： | 王甲山,王玉霞,王赵亮.基于国内外比较的油气资源税费改革研究[J].价值工程,2012,31(23):126-127. |
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| 作者姓名： | 王甲山 王玉霞 王赵亮 |
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| 作者单位： | 东北石油大学石油经济与管理研究所,大庆,163318 |
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| 基金项目： | 教育部人文社会科学基金资助项目，黑龙江省教育厅人文社会科学研究项目，黑龙江省高等学校人文社会科学重点研究基地项目 |
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| 摘 要： | 为了适应中国经济发展,我国的油气资源税费体系经历了萌芽、发展和改革三个阶段。油气资源税费在税费体系、计税价格、税率等方面与国外主要产油国存在一定差距。为此,提出合并油气资源税费、提高税率、扩大级差收益等建议。
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| 关 键 词： | 油气资源税费 油气资源 资源税费 计税依据 税率 |
Research on Oil and Gas Resources Tax Reform Based on Domestic and International Comparisons |
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| WANG Jia-shan
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WANG Yu-xia
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WANG Zhao-liang.Research on Oil and Gas Resources Tax Reform Based on Domestic and International Comparisons[J].Value Engineering,2012,31(23):126-127. |
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| Authors: | WANG Jia-shan WANG Yu-xia WANG Zhao-liang |
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| Institution: | WANG Jia-shan;WANG Yu-xia;WANG Zhao-liang(Northeast Petroleum University of Petroleum Economics and Management Institute,Daqing 163318,China) |
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| Abstract: | In order to adapt to economic development of China,China’s oil and gas resources tax system has experienced three stages: budding,development and reform.There is a certain gap between China’s oil and gas resources tax and major abroad oil producers in the tax system,tax price,tax rates and other respects.To this end,this paper proposed to combine oil and gas resources tax,raise tax rate,and expand the differential gain. |
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| Keywords: | oil and gas resources tax oil and gas resources resource tax tax basis rate |
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