中国石油大学学报：社会科学版
中國石油大學學報：社會科學版
중국석유대학학보：사회과학판
Journal of China University of Petroleum (Edition of Social Sciences)
2006年
1期
5~8
,共null页
油气田企业 矿区使用费 资源税 费率 税额
油氣田企業 礦區使用費 資源稅 費率 稅額
유기전기업 광구사용비 자원세 비솔 세액
oil and gas enterprise ; mineral royalty ; resource tax ; mineral royalty rate; tax rate
国外各主要产油国普遍征收矿区使用费，并确定适合本国油气资源状况的矿区使用费费率。我国油气资源征收的资源税相当于矿区使用费，与矿区使用费相比，资源税税额存在从量计征不够合理、对油气资源的差别性考虑不够、天然气税额偏高、资源税税额与国内矿区使用费费率难以衔接等问题，建议借鉴矿区使用费费率经验调整我国油气资源税税额。
國外各主要產油國普遍徵收礦區使用費，併確定適閤本國油氣資源狀況的礦區使用費費率。我國油氣資源徵收的資源稅相噹于礦區使用費，與礦區使用費相比，資源稅稅額存在從量計徵不夠閤理、對油氣資源的差彆性攷慮不夠、天然氣稅額偏高、資源稅稅額與國內礦區使用費費率難以銜接等問題，建議藉鑒礦區使用費費率經驗調整我國油氣資源稅稅額。
국외각주요산유국보편정수광구사용비，병학정괄합본국유기자원상황적광구사용비비솔。아국유기자원정수적자원세상당우광구사용비，여광구사용비상비，자원세세액존재종량계정불구합리、대유기자원적차별성고필불구、천연기세액편고、자원세세액여국내광구사용비비솔난이함접등문제，건의차감광구사용비비솔경험조정아국유기자원세세액。
Most of oil - producing countries abroad generally levy mineral royalty and determine their mineral royalty rates which are suitable for their own situation of oil and gas resources. Resource tax that our country levies is equivalent to mineral royalty. Compared with mineral royalty, there are many problems in resource tax rates. The main problems are as follows： it is unreasonable to levy resource tax by quantity; less consideration is given to the differences between oil and gas resources; tax rates on natural gas are higher, and it is difficult to connect resource tax rates to mineral royalty rates in China. The writers suggest that the government should adjust the rates of resource tax on the basis of experience in mineral royalty.
