The Research On Resource Tax And Fee Of Petroleum In China

Petroleum resource taxes relate to the Chinese crude oil, petroleum product price, safety of Petroleum industry, sustainable petroleum resource exploitation and usage. It also has something to do with the government's finance even national economy's healthy and sustainable developmentThe problem of Chinese petroleum resource tax is studied.It discusses the economics logic collected the petroleum resource tax fee, compares representative countries petroleum resource tax system and collecting proportion submits suggestions of how to perfect system-consuming policy of Chinese petroleum resource tax.According to the model of Hotelling which ascertain the most preferential exploiting of petroleum resource, the marketplace is the most effective mechanism to deploy petroleum resource. That resource tax system is that the government regulates and controls one major policy means of petroleum enterprise economic behaviors. Chinese petroleum resource belongs to the government. The government needs to get maximization of rent in petroleum resource market, which requires scientific designations of petroleum resource tax system, gain the rational rent from petroleum production. When ascertaining how to effectively gain economy ground rent, we need to consider strategy safety of petroleum resource. Petroleum production has such characteristics as uncertainty, the intensive of capital and technology, and need to have a mechanism which can protect and promoting the effective development and usage of Chinese petroleum resource. At the same time to adjust petroleum differential income.There is a long history of prospecting and exploiting petroleum resource in some foreign countries. The system-consuming tax of petroleum resource is relative mature. Improve efficiency of petroleum resources usage, protect the reasonable usage of petroleum resource have become the major purpose of those big countries which produce petroleum to collect petroleum resource tax fee. The petroleum resource tax fee system of these countries has fully thought the basic law of petroleum resource prospects exploiting activities and their particularity sufficiently. In abroad, petroleum resource tax fee system has thought the basic law of exploiting petroleum resource activities and their particularity sufficiently, some fundamental experience is worthy for China to draw lessons.In China, the main problems of existing-consuming petroleum resource tax are the low tax rate of petroleum resource tax, can not embody an impact of oil price alteration over enterprises. Petroleum resources exploitation allowance mechanism does not improve and perfect, existence-consuming repetition of collecting petroleum resource tax and mineral resources compensation. The profit of petroleum enterprise and mining industry is excessive, when comparing with other on average. Under the situation that the petroleum price goes up, petroleum enterprises gain this part of profit are unreasonable, It's essence is that petroleum resource tax system is unreasonable, is not taller with petroleum price but have led to petroleum enterprises gaining excessive profits. But, the low tax rate of petroleum resource fails to play its role for it. Ad valorem tariff after conversion of the Chinese petroleum resource is about 1.5%,and it is far below 10%of the world level average.The main body of a book is about system-consuming of main oil-producing country resource tax. in the basis of summing up the experience, it analyses the current situation and problems of Chinese petroleum resource tax fee system, and submits the basis principles and policy suggestions of perfecting system-consuming petroleum resource tax.The book refers to merge petroleum resource, mineral resources compensation fee and mining area using fee into the option premium, perfect the system-consuming of petroleum resource tax, build up rational and effective tax of structure-consuming. Consider the effect that oil price changes to build up relatively nimble, quickly reflect the market price characteristics of petroleum resource tax system-consuming. During the period of suddenly high price, we can consider appropriately increasing the standard of resource tax.When oil price slumps, then moderate lessen standard of tax. Change the past administration awarded ways of low oil field price or no compensation. Deepen gaining mechanism reformation emphasizing that ore right is compensable; and to change the secondary gauge collecting way, for option premium,practice the rate of ad valorem to collect embodying the principles of government and oil exploitation manufacturing enterprises enjoy the petroleum resource benefit, we can benefit from international advanced experience, perfect exhausting allowance mechanism of petroleum resource, build the risks fund of country petroleum resource exploration,and encourage enterprise to develop products to replace petroleum resource, and being dependent on easing to petroleum. There is a high risk of Petroleum produces itself, the fund and character of concentrated technology, therefore we need to effectively protect and promote Chinese petroleum resource exploitation arid usage, adjust the extreme income of Petroleum resource.