Study Of China’s Resources Tax On Oil And Gas

Oil and natural gas which are related to a country’s energy security and stable economic growth is very important for industrial development. However, oil and natural gas as a non-renewable resource, its scarcity is becoming more evident. Lack of resources become a bottleneck of economic development.Tax as a means to an economic adjustment through a tax on resources, constitute and affect the market price of resource products, the development of the macroeconomic regulation and control of state resources development and utilization, at this stage, we should focus on development tax to promote resource efficiency use, saving resources and protecting the environment. In order to give full play to the role of resource tax in recent years, China’s resource tax reform frequently will improve the resource tax system put on the agenda to reform the starting point of oil and natural gas.This article is divided into six parts. In the oil and gas resources tax merger and the oil and gas resources tax rate design issues, domestic academia there are differences of opinion on the basis of summing up the large number of documents, the author conducted in-depth thinking, put forward his views on China’s oil and gas resources tax exploratory system design. In addition, limited to the author’s academic research capacity and breadth of resources tax focus of this study is limited to oil, gas, two resources. Limited to the national oil and gas resources tax reform in November2011before implementing the reform, time is short, the lack of data statistics, so this data with2010data of the pilot reform in Xinjiang. For lack of other resources, and this study this study is not designed, I will conduct further studies in the future.