The International View On Resource Tax And Fee Of Petroleum In China

Oil resources have always been the important strategic reserve materials relating to the stability of the national economy and national security. Stable supply of oil resources of national crude oil prices, the price of petroleum products, the relevant state industrial safety and the sustainable development of the national economy has a vital role. Reasonable to levy taxes on petroleum resources can expand the government’s fiscal revenue on the one hand, on the other hand also conducive to achieving sustainable development of the oil resources. Currently, the petroleum resource tax, petroleum resources compensation, exploration and mining rights price and user fees, special oil income levy constitute the main framework of China’s oil resources taxes. China’s oil resources of the existing tax and fee system there are still many problems, such as low resource tax rate; resource taxes and fees paid by oil companies is not sensitive to changes in the price of oil on the market; petroleum resources tax and the petroleum resources compensation exists a certain repeat levied sense; blind exploitation of oil resources causing serious damage to wells surrounding environment; the early days of oil exploration oil resources taxes high input subsidy mechanism to be perfect. As a result, the reform of the petroleum resource taxes has been the focus of attention of academia, the business community.Following the Xinjiang oil and gas resources tax reform first nationwide in December2010, the pilot expanded to12western provinces and autonomous regions. November1,2011, the country began to expand resource tax reform, the new resource tax regulations, foreign cooperative exploitation of offshore petroleum resources Ordinance and the cooperative exploitation of onshore oil resources Ordinance implemented simultaneously. Marks China’s oil resources tax reform has taken a substantial step, but with the oil resources in the history of the reform of the taxation system, with the change of the economic environment, it can only continue perfecting, but difficult to achieve the best; same time, the reform of the petroleum resource taxes have objectively hinder the implementation is difficult in practice to be the best execution. To explore the clear direction of the oil resources in Tax Reform and the ultimate goal of the domestic and foreign experts and scholars from the nature of resource taxes, reform history levied purpose revenue allocation.By comparison of taxes on foreign oil resources, trying to explore the direction of the Tax Reform suitable for China’s oil resources, which will help improve our tax system to promote the development of the oil industry and the growth of the national economy.