The Study On The Comparison Of Foreign Oil-gas Tax And Fee System And The Countermeasures Of Our Country

With our country's economy sustained growth, oil and gas as an energy source are significantly more and more important for the national economy growing. Over the past few decade rapid development of our country, along with the huge consumption of oil-gas resources, and for the future economic growth, a shortage of oil-gas resources will become the bottleneck of economy development. Followed, our country's oil-gas problem has become an important research topic. Government revenue has an important role in promoting the development of oil and gas industry as an effective means of regulating the economy. The scientific oil-gas industry tax and fee policies are an important embodiment of national oil policy, can promote the rational use of oil-gas resources and to increase the level of the safety of oil-gas protection. The foreign countries have a long oil-gas exploration and development time, oil-gas tax and fee system has gone through a long process, and gradually formed a distinctive feature and relatively perfect system of oil-gas tax and fee system. Therefore, there is a need to strengthen the comparative study on oil-gas tax and fee system of foreign countries'.This paper is divided into five parts. At the opening introduced the study background and significance of foreign countries oil-gas tax and fee system, and expounded present situation of domestic and foreign study in detail, on the basis of the front research proposed the content and research methods of this paper; The next focused on the study with the related basic theory of oil-gas tax and fee such as property ownership, resource depletion subsidies, externalities, sustainable development, income distribution; At the basis of the above focused on the structure of foreign countries'oil-gas tax and fee system, and summed up the typical list of the five foreign countries'oil and gas tax and fee system model, such as to encourage oil and gas co-operation, implementing the profits linked progressive tax system, setting rates according the life cycle of oil-gas enterprise, developing flexible revenue system, integrating the standards of oil-gas tax and fee. After, set up a simple quantity model to judge foreign countries oil-gas tax and fee system, while compared the major oil and gas tax and fee system and summed up the foreign countries oil-gas tax and fee system as the five main development trends; and then after summing up the experience of foreign countries oil-gas tax and fee system focused on the status and problems of oil-gas tax and fee system of our country; Finally on the bases of learning from the foreign countries experience of oil-gas tax and fee system proposed basic principles and ideas of improving our country's oil-gas tax and fee system.