| 我国油气资源税费制度的现状与改革构想 |
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| 引用本文： | 宋爱华.我国油气资源税费制度的现状与改革构想[J].商丘职业技术学院学报,2014(3):41-43. |
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| 作者姓名： | 宋爱华 |
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| 作者单位： | 濮阳职业技术学院,河南濮阳457000 |
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| 基金项目： | 2013年度河南省高等学校青年骨干教师资助计划资助对象“基于税制改革视角,减缓营改增对地方财政收入影响的研究”（项目编号：013GGJS--280）阶段性成果 |
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| 摘 要： | 我国现行油气资源税费制度存在设计不合理、缺少明确的法律依据、中央与地方收益分配不合理等问题，严重影响了油气资源税费功能的发挥。本文从我国油气资源税费制度现状入手，参照其他国家油气资源税费政策，提出我国油气资源税费制度的问题和缺陷，并探索性地给出完善我国油气资源税费制度的建议。
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| 关 键 词： | 油气资源税费制度 问题 建议 |
The Reform Composition And The Present Situation Of The Petroleum Resources Taxation Policy In China |
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| SONG Aihua.The Reform Composition And The Present Situation Of The Petroleum Resources Taxation Policy In China[J].Journal of Shangqiu Vocational and Technical College,2014(3):41-43. |
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| Authors: | SONG Aihua |
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| Institution: | SONG Aihua ( Puyang Vocational and Technical College, Puyang 457000,China) |
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| Abstract: | There are many problems in our petroleum resources taxation policy in China ,such as the improper design ,the lacking of the clear legal base ,the unreasonable benefit distribution between the central government and the local government ,and so on .It has a pretty nega-tive on the display of the petroleum resources taxation .This thesis begins from the present situation of the Chinese petroleum resources taxation system .Referring to other countries’ petroleum resources taxation policy ,it puts forward the petroleum resources taxation system ’s problems and shortcomings and tries to offer suggestions on improving Chinese petroleum resources taxation system . |
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| Keywords: | petroleum resources taxation policy problems suggestions |
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