摘要
推行合理的生态环境税费制度有益于油气资源开发利用与生态环境保护。相较世界主要产油国,我国生态环境税费制度起步晚、发展快。主要产油国的生态环境税费制度通过差别税率有效调节油气开采和消费,通过稳定税负协调油气开采与环境保护等相关启示值得借鉴。我国油气资源开发利用生态环境税费制度存在税费立法层次偏低、专项生态税费缺位、关联生态税费脱节、优惠政策缺乏总体性等问题。建议通过提升立法层次、改革专项生态税费、调整关联生态税费、改进税费优惠政策等措施来完善油气资源开发利用生态环境税费制度。
The implementation of a reasonable tax and fee system of ecological environment is beneficial to the exploitation and utilization of oil-gas resources and the protection of ecological environment. Compared with major oilproducing countries in the world, the tax and fee system of ecological environment started late, but developed rapidly in China. What is worth learning lessons from major oil-producing countries is that they effectively regulated the oilgas production and consumption via differential tax rates and balance the oil-gas exploitation and environmental protection by stabilizing tax burdens. However, problems exist in China in the system of tax and fee for exploitation and utilization of oil-gas resources, such as the low level of tax and fee legislation, the absence of special ecological tax and fee, the disconnection of related ecological tax and fee, and the lack of overall preferential policies. It is suggested that measures, such as raising the legislative level, reforming the special ecological taxes and fees, adjusting the related ecological taxes and fees and improving the preferential policies, be taken to improve and perfect the tax and fee system for the exploitation and utilization of oil-gas resources in China.
作者
王甲山
曹迅
李肖双
WANG Jia-shan;CAO Xun;LI Xiao-shuang(School of Economics and Management,Northeast Petroleum University,Daqing,Heilongjiang,163318)
出处
《新疆大学学报（哲学社会科学版）》
CSSCI
2018年第5期1-8,共8页
Journal of Xinjiang University(Philosophy and Social Sciences)
基金
国家社会科学基金项目"我国油气资源开发的水土保持补偿制度研究"(14BJY028)
国家社会科学基金项目"东北老工业基地发展低碳经济的税收对策研究"(12BJY076)
中国石油天然气集团公司软科学项目"油气资源开采生态环境税费相关法律问题研究"(中油研20140208)
关键词
油气资源开发利用
生态环境税费制度
资源税
税费负担
Exploitation and Utilization of Oil-Gas Resources
Tax and Fee for Ecological Environment
Resource Tax
Tax Burden
