| With the establishment and improvement of China’s market economic system, accordingto the need of national fiscal policy and development strategy of oil and gas resources, oil andgas resources tax system experienced several large adjustments. On the basis of the initialestablishment of the resource tax system compatible with the market economic system in1994, oil and gas resources tax reform ad valorem began to try out in12western provincesand Xinjiang from June2010, based on which the oil and gas resources tax ad valorem waspromoted to the whole country in November2011. The tax ad valorem is a significantinitiative of oil and gas resources tax reform, however, many problems exist in the primarystage of the operation, which remains to be deeply studied. This study is conducted on thebackground of the promotion of oil and gas resources tax ad valorem system in the countryand aimed to simplify the oil and gas resources tax system, improve ad valorem way, expandthe resource tax differential gain, reasonably determine the special levy on initial fee pointand improve the method of the mineral right costs.With oil and gas resources tax system as the research object and method of comparativestudy, through the comparative analysis at home and abroad this paper puts forward problemsand gaps of China’s current oil and gas resources tax system which are analyzed by qualitativemethod, quantitatively analyzed on dynamic tax impact factor, particular income thresholdand the determination of mining right costs. The paper is divided into five parts. Firstly, thebackground and significance of the research and the research status of oil and gas resourcestaxes at home and abroad are described; secondly, China’s oil and gas resources tax theory andreform benefits are analyzed; thirdly, the experience of the pilot of ad valorem in Xinjiang and12western provinces and its promotion in the country are summarized through the analysis ofoil and gas resources tax system to the history in China, focusing on the analysis of currentoperation of the existing oil and gas resources tax system and deeply analyzing manyproblems such as not enough reasonable tax price, increment of comprehensive reduction rate,ad valorem defects, not enough reasonable compensation levy of mineral resources and notenough scientific design of special benefits payments; fourthly, by the comparison of oil and gas resources tax system at home and abroad, the gap between China and foreign countries isanalyzed, such as the difficulty to reflect the differential gain by a single tax rate, low level oftax burden, complexity of the tax system, lack of preferential tax policies for efforts and lackof environmental protection mechanisms gap; Finally, according to the problems and gaps intaxes and fees of oil and gas resources and the principles of system design, recommenddynamic rate, consider oil and gas quality, regional economic conditions, many suggestionsare proposed such as adoption of dynamic tax rate taking all factors into consideration, theestablishment of the dynamic factors based on changes in exchange rate and considering thedetermining method of resetting exploration investment to present value and the mineralrights cost of the investment income to achieve the goals of obvious profit differential,equitable tax burden, significant tax preferences and protecting the environment in oil and gasresources tax system. |
