The Study On Measures To Improve Chinese Tax And Fee System For Oil-Gas Resource

Energy is essential to social and economic development. As the main form of energy, oil and natural gas play an important role in economic development, ecological environmental protection and world political situation. Oil and gas industry play an irreplaceable important role in China’s national economic development. The oil and gas sector bears the heaviest tax burden in national economy sectors. The number and form of government-imposed taxes and fees influences the oil-gas participants’ behavior pattern. Reasonable and effective tax system design is conducive to exploration and utilization of oil and gas resources, to the economical use of resources and sustainable economic and social development and to promote the cooperation with the foreign oil and gas energy companies in the fair field. It also helps to further deepen the reform of the tax system and improve the tax structure and design. Unfortunately, there are some problems in china’s tax and fee system for oil-gas resources.It is too rigid and inflexible. Therefore, it’s imperative to improve the oil and gas resources system.The first part of the paper introduces the general information about the oil and gas all over the world. It also analyzed the resource tax and fee system’s important influences on oil-gas industry. The literature review summarizes the research of domestic experts and scholars on the oil and gas tax system. Chapter two describes the oil and gas resources taxes related theory (rent theory, property rights theory, income distribution theory).The third part reviews the history of the oil-gas taxation. It also provides a detailed description of the current oil and gas resources tax and fee system and analyzes some existing problems under the current framework. Finally, in reference to the successful experience of other country, chapter four recommends the basic principles of taxation reform and provides some specific measures.Due to the limitations of the research ability, there are some shortcomings such as international experience for reference and the specific tax system design. These issues to be resolved is the direction of future research.