摘要
我国陆地油气资源税费制度的改革已取得积极的效果,但海上油气资源税费制度改革却迟滞不前并存在诸多问题。南海油气资源税费制度存在属人管辖与属地管辖的冲突,助力地方经济作用不显著以及地方事权与财权配置不合理等问题。为进一步推进南海油气资源开发工作,须协调属地管辖与属人管辖的冲突,并加重地方分享油气资源税收的比例,从而助力地方经济的发展并平衡地方和中央的事权与财权。
Compared with the positive effects yielding from the reform of the taxation system for onshore oil and gas resources,that for offshore oil and gas resources remains stagnant and even problematic. There exist the conflicts between personal jurisdiction and territorial jurisdiction in the taxation system of oil and gas resources in the South China Sea,mingled with the insignificant assistance of the local economy and unreasonable allocation of power and property rights between the central and local governments. In order to further promote the development of oil and gas resources in the South China Sea,it is necessary to coordinate the conflicts between territorial and personal jurisdiction and increase the proportion of tax revenue of oil and gas resources shared by the local,so as to boost the development of local economy and balance the power and financial rights of the local and central governments.
作者
郑坚铭
ZHENG Jian-ming(Law School,Hainan University,Haikou 570228,Chin)
出处
《海南大学学报（人文社会科学版）》
CSSCI
2018年第4期1-6,共6页
Journal of Hainan University （Humanities & Social Sciences）
基金
海南省社会科学基金规划课题(HNSK(JD)17-02)
国家社会科学基金重大项目(16zda073)
关键词
南海油气资源开发
油气资源税费改革
南海油气资源税费
oil and gas resources development in the South China Sea
tax reform of oil and gas resources
taxation of the South China Sea oil and gas resources
