Research On Environment Tax Of Oil And Gas Resources Development

With the accelerated development of industrialization and modernization,resource consumption increased dramatically,causing increasingly serious air pollution,problems such as air pollution,soil erosion,and infringements of the residents’ health right,the contradiction between resources and environment becomes increasingly obvious.Reasonable and effective oil and gas resources tax system is conducive to exploration and development of oil and gas resources,saving resources use,sustainable economic a nd social development,and the realization of oil and gas resources develop more environmentally friendly,greener and more ecological aims.This paper research on environmental taxes of oil and gas resource development,combining document analysis and survey analysis,historical analysis and real analysis,learn from the successful experience and fact-analysis combining research methods,specific content: first,describes the connotation of environmental taxes,the type of environmental taxes,and theoretical basis for ecological taxes,which provides rationality tax method criteria and determine the oil and gas resources of the tax basis for the later.Secondly summarizes the potential impact of oil and gas resources development on the water environment,soil environment,the atmosphere and even the marine environment as well as environmental pollution intrinsic link hazard analysis,and expound oil and gas companies tax burden analysis,which show environmental tax policy revision and improvement of the necessity and feasibility.Third,re-analyzed the current situation of environmental tax on oil and gas resource and focuses on existing problems,including special tax regime vacancy,narrow soil and water conservation compensation fee collection,lack of mineral resources,disposal fee system is not perfect,resources tax design is unreasonable,benefits payments which is difficult to adapting to changes in the environment conditions,and unscientific mining rights fee collection and other issues.Fourth,learn from the United States exploitation of mineral resources tax,France,Britain ecological environment tax legislation,focusing on ecological tax legislation and operational support,the establishment of a broad and flexible environment tax mechanism,inspiration combined government compensation and the market mechanism and the role of the premium tax differential advantage in regulating oil and gas resources inspiration.Fifth,proposed the establishment environment tax law principles and recommendations for environmental tax,problems on specialized environmental tax of oil and gas resources’ optimization proposal including introducing a green tax,deep expanding the water and soil conservation compensation fee,improve mineral resources margin recovery system,regulate disposal fee system as well as problems on environment-related taxes of oil and gas resources’ optimization proposed reform of resource tax,strengthening the special oil income and regulate mining rights fee.