Research On Oil Resource Gradient Tax Rate Based On Resource And Environment Compensation

In recent years,reform of oil and gas resource tax is the focus of society.But changing the way of tax assessment is focused more than the problem of resource depletion compensation in the reform process.The absence of general management policy about oil price,resource and environment causes the serious problems of oil externality.Setting specific oil resource taxation under different oil price levels is the key to realize general management about oil price,resource and environment to solve the problem of oil externality.This article from the resources environmental compensation perspective on property rights theory,land rent theory,sustainable development theory and the national income distribution theory as the research framework of petroleum resource tax based on gradient.Firstly,the research status at home and abroad based on the summary,proposed in the process of resource tax reform to perfect the compensation mechanism of resources and environment,to enhance the comprehensive effect of resource tax reform;secondly,points out the deficiency of our country petroleum resource tax policy in resource tax policies at home and abroad,and learn from the experience of the reform of taxation policies,the United States,Russia Australia,Canada and other countries;then,based on the above analysis,put forward the theory of positioning and optimization principles of China's petroleum resources tax policy,form the optimization idea of development of oil resources compensation tax fee policy,and the construction of the ecological environment resources compensation equation according to the value of the principle of reciprocity;thirdly,according to the development requirements of the compensation equation calculation of the environmental cost.Based on the data of oil exploitation in Shandong Province from 2000 to 2013,this paper has employed the user cost method to calculate the cost of resource depletion,finding that the current resource tax and fee rate should be raised about 14%.Based on the ecological environment cost of Shandong Province by the ecological compensation standard model,we found that the ecological environment compensation level should increase from 22% to complete compensation.Secondly,according to the value of reciprocity setting on resource ecological environment compensation equation,when the oil price is located on the level of(23~52),(52~78),(78~115)dollars per barrel,the dynamic compensation tax rate should be 17.51%,18.84% and 19.04% respectively under the fixed discount rate of 7%.Finally,in order to guarantee the implementation of new taxation policy,we give the countermeasures and suggestions from the perspective of setting tax,duty and regulatory system to mitigate the pressure of resource and environment to establish the long-term mechanism of resource compensation.