Research On The Tax System Reform Of Oil And Gas Resources On The Basic Of Sustainable Development

As the oil price surge in the international market and the increasingly serious oil security situation, all oil-producing countries pay more attention to the reform of oil and gas resources taxes. For a long time, the oil and gas resources tax and fee system and structure in our country is imperfect,this causes the excessive and inefficient mining of oil and gas resources and gives seriously damage to the country's long-term interests. So it is necessary for us to reform the current tax system of oil and gas resources from the viewpoint of sustainable development, to fully reflect the country's equity of oil and gas resources.In this, we can promote reasonable development of oil and gas resources, improve the investment environment and promote sustainable economic and social development.In this paper, we firstly introduce the theory, the formation, development and requirement and relevant principles of sustainable development and clear the hydrocarbon aim of oil and gas resources tax and fee system reform ,then discusses the role that oil and gas resources tax and fee system plays in promoting sustainable development. Then we make a systematic comparison between chinese oil and gas resources tax and fee system and foreign oil-producing countries'and analyze the problems of current related regulations of oil and gas resources tax and fee system in our country. From this,we draw revelations from foreign successful experience of oil and gas resources tax and fee system reform. In the last,aiming at the existing problems in oil and gas resources tax and fee system,and combining revelations from foreign successful experience,we put forward concrete measures of tax system reform in our country and give quantitative analysis of part of the of taxes.