CAJ | 학술논문

水土保持补偿费经历了探索起步、改革发展和完善补充三个阶段。目前油气生产建设水土保持补偿费仍然存在征费名称不统一、征收标准缺乏全国统一规范、个别省份收费标准畸高、地方立法有悖税费立法原则等问题。这些问题已经影响水土保持补偿费功能的发挥，对油气生产建设及活动也产生一定影响。油气生产建设的勘探开发建设期间对水土流失影响较大，生产运营期间对水土流失影响较小。建议对水土保持补偿费征收范围、费率标准、减免项目等进行统一规范。
수토보지보상비경력료탐색기보、개혁발전화완선보충삼개계단。목전유기생산건설수토보지보상비잉연존재정비명칭불통일、정수표준결핍전국통일규범、개별성빈수비표준기고、지방입법유패세비입법원칙등문제。저사문제이경영향수토보지보상비공능적발휘，대유기생산건설급활동야산생일정영향。유기생산건설적감탐개발건설기간대수토류실영향교대，생산운영기간대수토류실영향교소。건의대수토보지보상비정수범위、비솔표준、감면항목등진행통일규범。
Soil and water conservation compensation has gone through three stages, the initial exploring stage, reformation and development, and perfection and complement. Currently in oil and gas production and construction, this compensation is still not unified or nationally regulated while collecting. Some provinces set up too high a standard, and some local laws even contradict the tax legislation. Those problems are severely obstructing the function of this compensation, and causing problem to the construction and production itself. The exploration and development of oil and gas have a great impact on soil erosion, but the production operations has less impact on it. Thus, a unified regulation on collecting range, rates, deductions is highly required.