The Oil Industry Special Tax Reform Study

Human civilization progress with the depletion of natural resources, so we put thenational resources tax reform is a practical and necessary policy, all tax resource tax isirreplaceable part of. In2009, the national policy put forward clearly in strict accordancewith the provisions of the tax policy, financial and Economic Committee in the policy filepointed out resource tax system measures as soon as possible, to improve the resource taxsystem, the further development of environmental tax. On the tax system reform andperfect, it is to solve current our country society the conflicts between the environmentnecessary for our country, but also a difficult task. Although China has the resources taxhas had several revisions, but the reality of the tax system still has many defects. The oiland gas resources tax is determined and the collection, can effectively for our nation’s oilresources to rational, scientific protection, resources for better use of basis, it also canpromote our country economy more develop reasonably. I take the petroleum1996-2010oil and gas price, sales revenue, the resource tax and compensation fee of mineralresources as the basis, to calculate the oil gas resources tax should be paid yearly relativedata, the United States, Canada, Russia and China on oil tailings, difficult reserves to givea substantial reduction or exemption policies and profits tax preferential collection andconsequence analysis, in oil, for example, calculated our country oil tailings, reserves, inour current resource tax system are introduced and analyzed on the basis of the reform ofour country, put forward the tentative plan of resource taxes. At the same time from anormative point of view, I think in2011has increased the resource tax rate at the sametime, considering the merging of mineral resource compensation fee and otheradministrative fees, and a corresponding reduction in local administrative charges, inresource abundant period and resource products prices, to consider the future resourcesexploitation quantity gradually decreased or resource depletion situation, establish nationaloil and gas resources exploration fund risk, more important is to should at the right time,with reference to common international practice, considering reducing or eliminating thespecial petroleum proceeds. Large state-owned oil companies is to ensure Chinese oil andgas production, the main supplier. To ensure the safety of oil and gas resources, to carryout overseas acquisition, state-owned oil companies are required to have sufficientstrength and development capabilities," the direction of reform in the future should also be ’ merge similar items ’, i.e. the resources tax and the extraordinary profit gold, mineralresources compensation fee and levy, to achieve hedge.Therefore, this article will through the petroleum enterprise tax problems in analysis,design, put forward a proposal for reform, the main contents are as follows:The first chapter, introduction of petroleum enterprise resource tax researchbackground, significance, current situation and the research mentality and the researchcontent. The second chapter, introduced oil industry special taxes constitute andcharacteristic, summed up the oil industry relates to special tax respective characteristicand the influence to the industry, domestic and foreign difference comparison. The thirdchapter, mainly on the resource tax, mineral resources compensation fee, specialpetroleum proceeds and other oil company special tax problems analyzed one by one. Thefourth chapter, puts forward some reform plans and ideas, selection of oil and Jilin oil field20042011years relevant data for analysis of specific cases, the fifth chapter conclusion,put forward the final reform plan.