2006•Contemporary Economy & ManagementRequires access
The Reform on Tax and Fee of Petroleum in China
Sun Chang-yuan
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Abstract
The present tax system of petroleum in China requires the mining enterprises to pay the tax by 14-30 yuan per ton according to their production and resource condition.Besides,if the price of petroleum is beyond $ 40 per barrel,a special benefit will be paid.The system shows the theoretical and lawful intention.But it is still not perfect,and some problems should be discussed.