The Research On China’s Petroleum Enterprises Resource Tax Burden

In a certain time and space range, with relative to the unlimited growth and the expansion ofhuman demand, the storage quantity and supply of oil resources is limited, the oil resources arevery scarce. China is a big country of production and consumption of oil resources, to solve theproblem of scarcity of oil resources and adjust the income differential, in June1,2010the oilresource tax reform experimented in Xinjiang at first, then in November1,2011promoted toimplement national, which set China’s oil resource tax implementing the method of levying advalorem, the tax rate was scheduled at5%tentatively. For a long time,China’s state-ownedenterprises have firmly dominated the oil resource market share of exploitationproduction,processing and sales, and domestic oil resources prices has been in high, petroleumenterprises were lucrative. After the reform, the tax burden of petroleum enterprises increasedsharply, but still can be born. Because China’s petroleum enterprises’s profitabilities and taxburden abilities are different in each year, so that all petroleum enterprises have implemented5%single resource tax rate ignores the difference of different petroleum enterprises’ profitabilitiesand tax burden abilities in each year. This article is based on the viewpoint of the resource renttheory, fair taxation theory and tax rate difference theory, adopts the normative research andempirical analysis methods,draws lessons from resource tax burden conditions of the petroleumenterprises in United States, Russia and Australia as the representative of the westerncountries,takes the resources tax burden change of petroleum enterprises levying ad valorem ratein5%s the research object,through the GM (1,1) grey prediction model to conduct an empiricalstudy, predicts the variation of oil resource tax ad valorem on petroleum enterprise resource taxburden ability and deduce the conclusion,the analysis demonstrated that, petroleum enterpriseresource tax average burden is less than5%of nominal tax rate in2010-2013years, is close tonominal tax rate5%in2014, and will be on the rise afterwords, advise to implement differentoil resource tax rate levying mode to adjust the difference of different petroleum enterpriseresource tax rate in each year, thus to ensure the local governments fiscal revenue and take careof different petroleum enterprises’s development themselves, in order to further improve the oilresources tax levying ad valorem policy.