对新疆实施油气资源税改革与可持续增加地方财力的思考

中央决定从2010年6月1日起,率先在新疆进行原油、天然气资源税改革,新疆资源税的率先改革将令世人关注和瞩目。新疆实施资源税改革以来,总体上呈现出运行良好、稳步推进的局面,增加地方财力的效应已初步显现。但在这一过程中也存在一些问题,如计税价格的确定、综合减征率逐年递增而实际征收率逐年递减等问题,因而提出将原油计税价格由结算价改为基准价、2年～3年调整一次综合减征率、调整中外合作开采油（气）田资源税政策等建议。

On Implementing Gas and Oil Resources Reform and Sustained Local Finance Growth in Xinjiang

The Central government in China decided to carry out crude oil,natural gas resources tax reform in Xinjiang on June 1,2010,which has attracted much concern and attention from the world.This paper summarizes the basic approaches in this tax reform,great significance of this reform in the region since this tax reform has increased the local finance.And then it analyzes the issued of the tax reform in-depth.Finally,it put forwards practical policy recommendations combining with real situations in Xinjiang to further promote the reform.