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借鉴国外权利金制度 改革油气资源税费
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【金融类毕业论文】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发展。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，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. Moreover have hindered the sustainable development of our country Oil-gas field Enterprise’s to a certain extent.Foreign 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 tax system of oil and ga
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