Abstract:

There are many taxation issues of oil-gas resources in China, including a repetitive taxation, a high administrative cost, conflicting taxation bases which exert a big burden to enterprises, a separated management system for enterprises difficult to coordinate, no accordance with the international customs which is unfavorable for foreign investment. This paper presents to adopt the compensation fee of mineral resources into resources taxation and readjust the resources taxation rate.

Key words: oil-gas enterprises; resources taxation; compensation fee of mineral resources; use fee of mining area; taxation rate

摘要：

我国油气矿产资源税费的重复征收存在诸多问题，突出表现为：税费重复征收，提高行政成本；计税依据不一，企业核算工作量加大；管理体制分割，企业协调难度较大；不符合国际惯例，不利于外资的进入。建议将矿产资源补偿费并入资源税，并重新调整资源税税率。

关键词: 油气田企业；资源税；矿产资源补偿费；矿区使用费；税率