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我国现行油气资源财税政策在立法理念和政策操作层面对油气资源的可持续发展均存在着不协调的问题。为了有效发挥油气资源财税政策的调节作用,应建立覆盖油气资源勘探开发、油气田运营及衰竭后矿区经济社会接续发展的全程财税调控体系,建立油气资源勘探“种子”基金,完善油气资源价值补偿财税体系,按照不同开发阶段设置动态滑动税费率,建立油气资源企业转产准备金。
The current fiscal and taxation policies on oil and gas resources in our country both present problems of uncoordination with the sustainable development of oil and gas resources in terms of legislative concept and policy operation. In order to effectively exert the regulatory role of fiscal and tax policies on oil and gas resources, a fiscal and taxation regulatory system covering exploration and development of oil and gas resources, operation and failure of oil and gas fields and subsequent economic and social development in mining areas should be established and a fund for oil and gas exploration and resources development established to improve the value of oil and gas resources Compensation tax system, according to the different stages of development set dynamic sliding tax rates, the establishment of oil and gas resources enterprises to convert reserve.