Research On Resource Tax Problems And Countermeasures In The Enterprises Of Oil And Gas Field

Along with continuously developing of integration of world economics, domestic oil and gas resources taxes system is gradually in conformity with the international, and a great many questions emerge gradually, so it has not already adapt to the request of various development, therefore, oil and gas resources taxes reform has become urgent affairs. It is very important for oil field enterprise's development that strengthening regulatory function of resources taxes on oil and gas resources and ensuring its rational utilization; It has vital significance to sustainable development of resources-type city and enterprise that defining transparent property relation and maintaining property rights of the country as the the resource's owner; optimizing the taxes system, making perfect compensation mechanism.This article first elaborated the background, the goal and the significance of oil and gas resources taxes research, and summarized domestic and foreign research status about the oil and gas resources taxes, summarized theoretical basis of overseas oil and gas resources taxes on this basis, introduced overseas types of oil gas resources taxes in detail, compared resources taxes policy of several oil and gas great nations, provided the experience which will be referenced for our country's oil and gas resources taxes reform. The article has analyzed the question of oil and gas resources taxes system at present in our country, proposed polity advice for perfecting our country's oil and gas resources taxes system, concretely includes: establishing oil and gas resources royalty system, giving calculational methods of royalty rate by ameliorative AHP; establishing exhaustion subsidy system, and reducing the pressure of enterprise search for replaceable resources, providing the safeguard for sustainable development of the enterprise; establishing ecological compensation system, and solving a series of questions brought by exploitation, promoting sustained development of resources-type city. Through this article's research, we hope it is helpful to perfect oil and gas resource tax system, and promote national and local and oil and gas enterprises'development.