Problems And Countermeasures Of Resource Tax And Fee On Chinese Oil Enterprises

The oil industry is the basis of the development of industry,and plays a vital role in national economy.Resource tax is one of main tax in oil companies. Setting Resource tax can play a positive role in protecting and promoting the national oil, and in developing and using the gas resources rationally and effectively. Resource taxes in China's oil enterprise exists some irrational problems with the increasing of oil prices in recent years. The current tax system is gradually becoming unsuitable to promote the oil and gas resources development.Therefore, the strengthening of the field of enterprise resource taxes has a very important practical significance.The current resource tax inevitably give us the impression of system complex and excessive tax pressure because of setting several taxes at the same time with mineral royalty, mineral resources compensation fees, and special oil gain levy, exploration and mining royalties and price.At the same time, levy on amount can not truly reflect the true value of crude oil, and can not truly reflect the differential between the oil fields;The two specific policies of tax relief of Chinese existing resources tax and fee can not fully reflect the purpose of legislation to encourage the rational development of resources and the effective use of oil and gas resources. It can not match the actual production that the difficulty of exploration and development on oil and gas in China is gradually increasing, that investment on exploration and development increased year by year. It can not effectively mobilize the enthusiasm. The legislation provides that resources of land and oil and gas and other mineral are owned by state, but the resources tax belongs to local tax. It is not sufficient for the country to enjoy the rights as a resource owner, it can not reflect the original intention of tax legislation either.We can improve the tax policy of the resources in Chinese oil companies through the analysis on the problems of resource tax on oil companies in China and taking examples from foreign resources tax collection which is more mature. The specific ideas include the following:Combine resources tax and mineral resources compensation fees;Uniform resource taxes and royalties; Uniform petroleum resources and special oil gain levy;Levy on price in stead of amount; Formulate a moderate and unified rate; Consider fully tax relief provisions about resource tax of oil companies through low-permeability oil fields and low-grade tailings cost and reducing the corporate tax incentives, through tax relief for the implementation of preferential policies. It will encourage the development and utilization of low-permeability oil enterprises low-grade high-cost oil;design oil enterprise resource taxes as the central and local shared tax.At the same time, the thesis provides specific program design on resource tax oil companies.