Research Based On Chinese Oil-gas Resources Strategy To Tax-Fee Problems

In the market economy condition, to be the basic industries oil-gas is playing an extremely important role in the national economy. The questions that how to develop and use oil-gas resources effectively and economically, how to carry out Chinese oil-gas resources strategy, how to carry out the strategy of sustainable development, how to protect and promote oil-gas resources industry to be the health development, how to meet the needs of the economic development and strategic reserves, how to safeguard the national rights and benefits and oil safety have become burning questions. To be regarded as the main form of state fiscal levy, tax-fee is the significant economic means to state macro-control and relation of distribution, it also plays an irreplaceable role in the market economic condition. To be as an important economic leverage for regulating the oil-gas resources, the oil-gas tax-fee is very important to the exploration, development, reserves, processing, marketing and consumption. The good tax policy should be propitious to developing and using oil-gas resources economically, promote the healthy development of oil-gas industry, ease the contradiction between supply and demand of oil-gas and protect the environment. However, there is still a gap between the existing oil-gas tax-fee and the above-mentioned goal, and it needs researching deeply.Based on the field survey of oil-gas enterprises such as Daqing, Jilin, Liaohe and Shengli and Daqing tax authorities, by using the comparative analysis, empirical analysis, qualitative analysis and quantitative analysis, the author made a deeply analysis on Chinese oil-gas tax-fee. First of all, based on the current situation analysis of domestic and international oil-gas resources, production and consumption, this article focuses on the problems of supply and demand of Chinese oil-gas resources, such as relative lack of oil resources, exploration atrophy, high degree of dependence on external, the difficult development of marginal oil reserves, increasing pressure on investment and cost control, the late start of strategic petroleum reserve, twisted price formation mechanism by price control, then this article expounds some development strategy to oil-gas resources:to lay equal stress on oil and gas, to simultaneously develop and conserve energy and resources, based on our country to develop overseas resource, to optimize oil-gas resource allocation, to improve energy resource structure and to increase strategic reserves, for instance. The implementation to strategy depends on the meliorative macro-control means which includes tax. Second, to review the meanderings of Chinese oil-gas tax-fee development, it can be divided into five phases as follows bud, stagnation, development, reform and restructuring. This article pays great attention to adjustment since the reform period, and evaluates the impact and effect. Third, it analyzes the main problems of the current tax-fee deeply from taxation concept, system design and taxation form. In taxation concept there are some problems, such as sustainable development of resources and environment, oil security strategy, lack of considering to the characteristics of oil industry; the problems on system design taxation system are repeated collection and non-uniform tax system, types of taxation of value-added tax between land-based oil and gas companies and other oil and gas field enterprises, lower rate of oil products consumption tax and unreasonable in the levying link, lack of income tax incentives policy to domestic oil field development, inconsequence tax system of resource tax without considering the difference of the oil resources, the mineral resources compensation fee is difficult to give expression to national ownership of mineral resources and the tax relief stipulate unfits the development of oil-gas resources. Fourth, it introduces the current situation of foreign oil-gas tax-fee, the foreign oil-gas tax-fee can be mainly divided into general tax, special tax, oil and gas special tax which includes bouns, mining rights rent, royalty payment, exhaustion resources subsidies; the oil-gas common tax-fee consists of value-added tax, consumption tax, corporate income tax and tariff. The foreign oil-gas tax-fee is made up of rental model and indenture system, and the article comparatively analyzes the two modes and the tax of typical countries. Through the presentation and comparison, the seven foreign oil and gas tax and inspiration, for reforming of China's oil and gas provide a reference. Finally, to aim at the above problems to oil-gas tax-fee, based on the principles which oil-gas tax-fee reform abides by, through the mathematical model and using qualitative analysis and quantitative analysis, this article puts forward a series of suggestion and supporting measures to improve oil-gas tax-fee system, including:innovating legislation of concept of oil and gas tax and fee, efforting to resolve the economic and environmental development, protecting oil security,encouraging oil and gas exploration and development, establishing the system of reflecting the market price of the establishment of the oil and gas tax and fee, and so on. On reformingof the specific tax, value-added tax should expand the taxation incidence of dutiable service to oil-gas enterprises; income tax should be focused on the establishment of resource depletion subsidy system to old oil-gas enterprises; resource tax should take major revision to the tax rate valorem mode; mineral resources compensation fee should be focused on the reform of income distribution rate and expenditure structure; consumption tax should be focused on raising the consumption tax of gasoline and diesel fuel, to levy the oil consumption tax at the retail part; as to the special payment, petroleum products price should integrate with the international market.It is hoped that the article will be a great boon to perfect the tax-fee system, and promote oil-gas resources effective development and conservation utilization.