The Existent Problems and Reform Thinking Way of Tax and Fee about Our Country's Petroleum Resources

The tax and fee of our country's petroleum resources mainly exists these problems: The petroleum resources tax openning to pay lacks theory basis;The growth track of petroleum resources tax deviates from the growth track of the whole resources tax and other resources taxes;Crude oil resources tax's position in the whole resources revenue from tax descends obviously;The gap between legal tax rate and actual valid tax rate is widen;The burden from actual tax revenue of petroleum resources exists region difference;The adjustment function of resources tax to the difference in profit is not obvious;Paying of quota from quantity is not reasonable enough,as well as petroleum resources tax and the usage fee of mineral area are hard to link up,the compensation of mineral resources exists obviously blemish and so on.The direction of reforming are: Reconstruct the theory footstone about the tax and fee of petroleum resources;According to the gift difference of petroleum resources and the quality of the difference in ground rent,design the tax and fee system of petroleum resources;Should consider the damage cost of environment that comes from mining and making use of resources in the course of designning the tax(fee) rate of petroleum resources;Practice flexible tax rate,and pay it according to price;Change the compensation system of mineral resources to loyalty system;Establish the compensate system about exhausting resources;Reconfirm the allocation proportion between the certain and the region in the tax and fee income of oil and gas.