The Policy Research Of The Charging Resources Tax Fairly To The Exploitation To The Oil And Gas Resources

Presently, our country there are still some problems in determing the natural gas resources tax allowance standards, which the main factors of determing the level of allowance standards is not fully in accordance with the differential rent existenced in oil and gas fields, but the output of oil and gas fields. It is unscientific. And not conducive to rational exploitation and use the resources of natural gas and fair competition among enterprises.Therefore, this article focus on the quantitative research to the oil and gas resources difference, and calculated the differential rent coefficient of all the oil and gas fields in China National Petroleum Corp currently. On the basis of forgoing, here I proposed some recommendations of reforming the allowance standard of natural gas resources:①It should determine reasonably the principle of charging on the theory of differential rent;②It should develop science tax rate standard to take full advangtages of tax leverage regulation;③It should determine different tax rates in accordance with the the stage of exploration and development;④It should be consistence between the standard allowance and the level of prices natural gas;⑤It should exempt from tax to the tailings resources at the early development and near depletion of gas fields;⑥It should ptactice different tax rare to deffirent aeros within the same oil and natural field⑦It needs strong different support for tax in implementing the western development...