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我国于2006年开始征收石油特别收益金(俗称“暴利税”),截止到2012年三大石油公司共上缴6682.55亿元。然而,石油特别收益金的征收环境发生了些变化,主要是人民币兑美元升值导致起征点实质降低;资源税改革部分调节了利益分配,也加重了企业税负;企业生产成本快速上升,盈利能力下降。因此石油特别收益金改革也需提上日程,主要从以下方面:特别收益金调整与资源税改革相结合;对低品质资源实行差别化征收和调整特别收益金使用方向。
China began collecting oil special gains (commonly known as “windfall profits tax”) in 2006. By the end of 2012, the three major oil companies paid a total of 668.255 billion yuan. However, the levying environment for the special oil proceeds changed somewhat, mainly due to the real reduction of the threshold against the appreciation of the renminbi against the U.S. dollar; the adjustment of the distribution of resources and taxes has also aggravated the tax burden of enterprises; the production cost of enterprises has risen rapidly and the profitability has risen Decrease in ability. Therefore, the reform of the special oil earning fund also needs to be put on the agenda, mainly from the following aspects: the special benefit adjustment combined with the reform of the resource tax; the differential collection of low-quality resources and the adjustment of the direction of the use of special benefits.