| 中美油气税制与税负之比较与借鉴 |
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| 引用本文： | 梁将.中美油气税制与税负之比较与借鉴[J].未来与发展,2012(4):34-39. |
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| 作者姓名： | 梁将 |
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| 作者单位： | 南开大学国际经济研究所,天津,300071 |
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| 摘 要： | 中美兼具石油天然气资源生产与消费大国的双重身份,而美国不仅是世界最早进行石油工业化开发的国家,而且更较中国早进入石油净进口国行列数十年,因此其关于油气资源的税负态度、关于油气资源利用的政策,对我国这个后来者均具有相当的借鉴意义。首先对中美油气税制进行宏观对比,分析了差异产生的基础;然后借助"政府收益比"指标,对中美石油税负进行了对比,研究了中美油气行业内不同税制,不同地域,石油、天然气两类项目下税负的高低及原因,最后对中美油气领域主要税种、税率分别对比,分析了差异。研究的目的旨在借助对比分析的手段,找出中国油气上游税制改革的方向,给税制的建设者以建言,拓宽其思路。
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| 关 键 词： | 石油 税制 税负 比较 借鉴 |
Comparison and Drawing Lessons on Crude Oil and Natural Gas Fiscal |
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| LIANG Jiang.Comparison and Drawing Lessons on Crude Oil and Natural Gas Fiscal[J].Future and Development,2012(4):34-39. |
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| Authors: | LIANG Jiang |
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| Institution: | LIANG Jiang(Nankai University System and Tax Burden between US and China,Tianjin 300071,China) |
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| Abstract: | Each of China and the US takes up the dual roles of major producer and consumer of oil and natural gas.The US not only developed oil-driven industrialization at an early stage,but also became a net oil importer decades earlier than China.As a result,China may draw very valuable lessons from the fiscal system and relevant government policies in the oil and energy sector from the US.This article firstly compares,on a macro standpoint,oil and gas taxation systems of China and the US and analyzes the basis of these differences.Secondly,this article compares tax burden of China and the US through "government-take ratio",studies the different tax systems and taxation level in different regions and categories and analyzed the rationales behind those differences.Lastly,this article analyzes the major types of oil and gas related taxes and tax rates in China and the US.? By comparison and analysis,this article aims at discovering the direction of tax reform of upstream oil and gas industry,making recommendations to policy-makers of fiscal system and broadening their horizons. |
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| Keywords: | Oil fiscal system tax burden comparison draw lessons |
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