下载后可任意编辑借鉴国外权利金制度 改革油气资源税费 摘要：我国现有的油气资源税费体制存在诸多问题，影响了国家对资源所有权在经济上的实现，弱化了级差收益的调节作用以及资源的有效利用，而且在一定程度上阻碍了我国油气田企业的可持续进展。国外主要产油国或地区对油气资源普遍实行权利金制度，为了与国际接轨，提高油气田企业的国际竞争力，改善现有的油气资源税费体制，建议借鉴国外的先进经验，下载后可任意编辑合并油气资源税费，统一征收权利金。关键字：权利金；资源税；矿产资源补偿费Abstract：There are many problems in current tax system of oil and gas resources in China. That have affected the realization of the state’s ownership of resources thorough economy, and Weakened the regulative action of grading income and the effective use of resources. 下载后可任意编辑Moreover have hindered the sustainable development of our country Oil-gas field Enterprise’s to a certain major oil-producing countries or regions have carried out the royalty system for the oil gas resources universally, in order to keep up with the international, and Enhances the international competitiveness of the oil-gas field enterprise and improve the current 下载后可任意编辑tax system of oil and gas resources. we Suggest using advanced experiences of other countries for reference and uniting oil and gas resources taxes, uniformly collecting the royalty.Keywords: royalty; resource rent tax; mineral resource compensation油气资源不同于其他矿产资源，随着经济的进展，已经成为影响世界各国经济的重要元素，我国实行的是矿产资源税费并存的制度，凭借所有权向开采海上石油和中下载后可任意编辑外合作开采陆上石油征收矿区使用费，其他油气田企业征收矿产资源补偿费；凭借政治权利向油气田企业征收资源税。随着世界经济一体化的不断深化和油气资源与国际的逐渐接轨，现行的油气资源税费政策与国外的权利金制度有一定的差距，建议借鉴国外先进经验，将资源税和矿产资源补偿费合并为权利金，建立油气资源权利金制度。1 国外权利金制度权...
