Research On Questions In Oil Play Of Our Courntry And Strategy

The petroleum industry, a basic industry of our national economy,perform an important function in the development of national economy. With the accelerative development of the our country economy, the contradiction of the petroleum supply and demand is very outstanding, among which oil reserves shortage and capital scarcity restrict the development of our country petroleum industry seriously. With the reforms of economic system and the change of the government's function, the effects that tax revenue adjust and control petroleum industry were from naught to possession and from reak to strong.Since the tax system was reformed in 1994, our country has carried out the important adjustments with aim to tax policy twice.Some complementary regulations such as input tax deduction to fixed assets, added value tax to the production service, deduction of exploring funds before income tax etc.has been set down,which has lightened taxes of oil play to some extent, but considering the continual development,which still exists some limitations: It's not enough for the current tax system to consider the speciality of the petroleum industry in design; The new tax system aggravated the taxes burden of oil play; It's not prescriptive enough of processing to taxation about the related service of the oil play; The resources tax and fee aren't rational in design; Current tax system is unfavorable for oil play to strengthen the international competition ability; Current tax system of oil play doesn't give the problem of continual development enough consideration; Current tax system doesn't give the problem of oil safety enough consideration. Among them by making use of the GM(1,1) model to carry on the estimate to variety trend of tax of Ta-ching oil-field, then to explain that under the current tax system the tax burden of oil play is gradually heavy.In order to show consideration for general situation of the tax system reform, and guarantee the ralative stability, continuity and unity, through learning from international advanced experiences, this text suggests the current tax system be adjusted lightly. The emphasis of adjustment should be laid on the problem of overweight tax burden of oil play and lacking of exploring funds. The suggestion on policy that be put forward is as follows: The oil plays should take the lead in generalising the added value tax of consume type; The added value tax rate should be properly lowered; Processing to taxation about the related service should be further prescriptive; Abolish the resources tax and the mineral resources compensations fee, impose duties on the mineral area usage fee; Adjust tax rate of the resources tax, make sure the preference item of tax revenue from the petroleum resources; According to the oil-field resources condition, the geology condition and the exploitation stages, adjust properly tax rate of the income tax, and confirm the policy of tax relief;Perfect income taxation, including realizing the system of complete cost check and allowing the system of acceleration depreciation to the fixed assets; Enhance the tax rate of consume tax in gasoline and diesel oil; Enhance the export duty, reduce import duty and exempt from part of it; Impose fuel taxation; Set up the specialized tax of strategy storage and carry out tax-free for the strategy storage of petroleum; Above-mentioned study achievements not only can enrich the research contents of our country academic theories on tax revenue above profession, but alse is a significant exploration to establish a set of tax system on oil play which can adjust and control the oil play effectively, and promote continuous development of oil play, and have the very strong comparability with the international petroleum tax system.