基于我国油气资源战略的税费问题研究
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摘要
在市场经济条件下,石油、天然气作为基础产业在国民经济发展中发挥着极其重要的作用。如何有效开发和节约利用油气资源,实施国家油气资源战略,保护和促进油气资源行业的健康发展,满足经济建设和战略储备的需要,维护国家权益和石油安全,已经成为亟待解决的重大课题。税费作为国家财政收入的主要形式,是国家宏观调控和调节分配关系的重要经济手段,在市场经济条件下发挥着不可替代的作用。油气税费作为调节油气资源的重要经济杠杆,对油气勘探、开发、储备、加工、销售和消费等至关重要。良好的税收政策应当有利于开发和节约利用油气资源、促进油气行业健康发展、缓解油气供需矛盾和保护环境。然而,现行油气税费与这一目标还存在一定差距,有待深入研究。
笔者在对大庆、吉林、胜利和辽河等油气田企业及大庆市税务机关的实地调研的基础上,运用对比分析、实证分析以及定性与定量相结合的研究方法,对我国油气税费进行了深入分析。首先,在对国内外油气资源储量、产量和消费现状分析的基础上,重点分析了我国油气资源供需方面存在的石油资源相对贫乏、勘探萎缩、对外依存度高、边际石油储量开发难度大、投资和成本控制压力加大、战略石油储备起步晚、价格管制扭曲了石油价格形成机制等问题,进而阐释了坚持油气并举、开发与节约并重、立足国内发展海外、优化油气资源配置、改善能源结构、增加战略储备等油气资源发展战略。该战略的实施有赖于包括税收在内的宏观调控手段的改善。其次,回顾我国油气税费的曲折的发展历程,将其划分为萌芽、停滞、发展、改革和调整五个阶段。重点对改革阶段以来的历次调整予以深入剖析,就其产生的影响或作用给予评价。第三,从税费理念、体系设计及税收种类三个角度深入剖析了现行油气税费存在的主要问题,在税费理念方面存在对资源与环境可持续发展、石油安全战略、石油行业特点等考虑不够的问题：在体系设计方面存在重复征收和税制不统一等问题；在税收种类方面存在陆上油气田企业与其他油气田企业的增值税税率不统一、成品油消费税税率过低且生产环节征收不够合理、缺少立足国内油田开发的所得税税收优惠、资源税从量定额计征不够合理且对油气资源的差别性考虑不够、矿产资源补偿费难以体现国家对矿产资源的所有权且减免税的规定不适用油气资源开发等问题。第四,对国外主要产油国油气税费现状进行介绍。将国外主要产油国油气税费划分为专项税费和通用税费两种,油气专项税费以红利、矿业权租金、权利金、资源耗竭补贴为主；油气通用税费以增值税、消费税、公司所得税、关税为主。国外油气税费模式可以划分为租让制与合同制两种,并就两种模式特征及典型国家的税费制度进行比较分析。通过介绍和比较,得出国外油气税费的七点启示,以期为我国油气税费改革提供参考。最后,针对油气税费存在的问题,在阐述油气税费改革遵循的基本原则基础上,借助数学模型,采用定性分析与定量分析相结合的方法,提出了一系列完善油气税费的建议及配套措施,主要包括：创新油气税费立法理念,着力解决经济与环境的协调发展、保障石油安全、鼓励油气勘探开发、建立反映市场价格的油气税费制度等。就具体税种改革而言,增值税应重点扩大油气田企业增值税应税劳务的征收范围；所得税应重点建立对老油气田的资源枯竭补贴制度；资源税应重点调整税率及其计税方式；矿产资源补偿费应重点改革收益分配比例和支出结构；消费税应重点提高汽油、柴油消费税税额,改在零售环节征收石油消费税；特别收益金应重点成品油价格与国际市场接轨；燃油税应合理确定税收收入的分配制度及方式等。
通过本文的研究,以期对完善我国油气税费和促进油气资源有效开发和节约利用有所裨益。
In the market economy condition, to be the basic industries oil-gas is playing an extremely important role in the national economy. The questions that how to develop and use oil-gas resources effectively and economically, how to carry out Chinese oil-gas resources strategy, how to carry out the strategy of sustainable development, how to protect and promote oil-gas resources industry to be the health development, how to meet the needs of the economic development and strategic reserves, how to safeguard the national rights and benefits and oil safety have become burning questions. To be regarded as the main form of state fiscal levy, tax-fee is the significant economic means to state macro-control and relation of distribution, it also plays an irreplaceable role in the market economic condition. To be as an important economic leverage for regulating the oil-gas resources, the oil-gas tax-fee is very important to the exploration, development, reserves, processing, marketing and consumption. The good tax policy should be propitious to developing and using oil-gas resources economically, promote the healthy development of oil-gas industry, ease the contradiction between supply and demand of oil-gas and protect the environment. However, there is still a gap between the existing oil-gas tax-fee and the above-mentioned goal, and it needs researching deeply.
Based on the field survey of oil-gas enterprises such as Daqing, Jilin, Liaohe and Shengli and Daqing tax authorities, by using the comparative analysis, empirical analysis, qualitative analysis and quantitative analysis, the author made a deeply analysis on Chinese oil-gas tax-fee. First of all, based on the current situation analysis of domestic and international oil-gas resources, production and consumption, this article focuses on the problems of supply and demand of Chinese oil-gas resources, such as relative lack of oil resources, exploration atrophy, high degree of dependence on external, the difficult development of marginal oil reserves, increasing pressure on investment and cost control, the late start of strategic petroleum reserve, twisted price formation mechanism by price control, then this article expounds some development strategy to oil-gas resources:to lay equal stress on oil and gas, to simultaneously develop and conserve energy and resources, based on our country to develop overseas resource, to optimize oil-gas resource allocation, to improve energy resource structure and to increase strategic reserves, for instance. The implementation to strategy depends on the meliorative macro-control means which includes tax. Second, to review the meanderings of Chinese oil-gas tax-fee development, it can be divided into five phases as follows bud, stagnation, development, reform and restructuring. This article pays great attention to adjustment since the reform period, and evaluates the impact and effect. Third, it analyzes the main problems of the current tax-fee deeply from taxation concept, system design and taxation form. In taxation concept there are some problems, such as sustainable development of resources and environment, oil security strategy, lack of considering to the characteristics of oil industry; the problems on system design taxation system are repeated collection and non-uniform tax system, types of taxation of value-added tax between land-based oil and gas companies and other oil and gas field enterprises, lower rate of oil products consumption tax and unreasonable in the levying link, lack of income tax incentives policy to domestic oil field development, inconsequence tax system of resource tax without considering the difference of the oil resources, the mineral resources compensation fee is difficult to give expression to national ownership of mineral resources and the tax relief stipulate unfits the development of oil-gas resources. Fourth, it introduces the current situation of foreign oil-gas tax-fee, the foreign oil-gas tax-fee can be mainly divided into general tax, special tax, oil and gas special tax which includes bouns, mining rights rent, royalty payment, exhaustion resources subsidies; the oil-gas common tax-fee consists of value-added tax, consumption tax, corporate income tax and tariff. The foreign oil-gas tax-fee is made up of rental model and indenture system, and the article comparatively analyzes the two modes and the tax of typical countries. Through the presentation and comparison, the seven foreign oil and gas tax and inspiration, for reforming of China's oil and gas provide a reference. Finally, to aim at the above problems to oil-gas tax-fee, based on the principles which oil-gas tax-fee reform abides by, through the mathematical model and using qualitative analysis and quantitative analysis, this article puts forward a series of suggestion and supporting measures to improve oil-gas tax-fee system, including:innovating legislation of concept of oil and gas tax and fee, efforting to resolve the economic and environmental development, protecting oil security,encouraging oil and gas exploration and development, establishing the system of reflecting the market price of the establishment of the oil and gas tax and fee, and so on. On reformingof the specific tax, value-added tax should expand the taxation incidence of dutiable service to oil-gas enterprises; income tax should be focused on the establishment of resource depletion subsidy system to old oil-gas enterprises; resource tax should take major revision to the tax rate valorem mode; mineral resources compensation fee should be focused on the reform of income distribution rate and expenditure structure; consumption tax should be focused on raising the consumption tax of gasoline and diesel fuel, to levy the oil consumption tax at the retail part; as to the special payment, petroleum products price should integrate with the international market.
It is hoped that the article will be a great boon to perfect the tax-fee system, and promote oil-gas resources effective development and conservation utilization.
笔者在对大庆、吉林、胜利和辽河等油气田企业及大庆市税务机关的实地调研的基础上,运用对比分析、实证分析以及定性与定量相结合的研究方法,对我国油气税费进行了深入分析。首先,在对国内外油气资源储量、产量和消费现状分析的基础上,重点分析了我国油气资源供需方面存在的石油资源相对贫乏、勘探萎缩、对外依存度高、边际石油储量开发难度大、投资和成本控制压力加大、战略石油储备起步晚、价格管制扭曲了石油价格形成机制等问题,进而阐释了坚持油气并举、开发与节约并重、立足国内发展海外、优化油气资源配置、改善能源结构、增加战略储备等油气资源发展战略。该战略的实施有赖于包括税收在内的宏观调控手段的改善。其次,回顾我国油气税费的曲折的发展历程,将其划分为萌芽、停滞、发展、改革和调整五个阶段。重点对改革阶段以来的历次调整予以深入剖析,就其产生的影响或作用给予评价。第三,从税费理念、体系设计及税收种类三个角度深入剖析了现行油气税费存在的主要问题,在税费理念方面存在对资源与环境可持续发展、石油安全战略、石油行业特点等考虑不够的问题：在体系设计方面存在重复征收和税制不统一等问题；在税收种类方面存在陆上油气田企业与其他油气田企业的增值税税率不统一、成品油消费税税率过低且生产环节征收不够合理、缺少立足国内油田开发的所得税税收优惠、资源税从量定额计征不够合理且对油气资源的差别性考虑不够、矿产资源补偿费难以体现国家对矿产资源的所有权且减免税的规定不适用油气资源开发等问题。第四,对国外主要产油国油气税费现状进行介绍。将国外主要产油国油气税费划分为专项税费和通用税费两种,油气专项税费以红利、矿业权租金、权利金、资源耗竭补贴为主；油气通用税费以增值税、消费税、公司所得税、关税为主。国外油气税费模式可以划分为租让制与合同制两种,并就两种模式特征及典型国家的税费制度进行比较分析。通过介绍和比较,得出国外油气税费的七点启示,以期为我国油气税费改革提供参考。最后,针对油气税费存在的问题,在阐述油气税费改革遵循的基本原则基础上,借助数学模型,采用定性分析与定量分析相结合的方法,提出了一系列完善油气税费的建议及配套措施,主要包括：创新油气税费立法理念,着力解决经济与环境的协调发展、保障石油安全、鼓励油气勘探开发、建立反映市场价格的油气税费制度等。就具体税种改革而言,增值税应重点扩大油气田企业增值税应税劳务的征收范围；所得税应重点建立对老油气田的资源枯竭补贴制度；资源税应重点调整税率及其计税方式；矿产资源补偿费应重点改革收益分配比例和支出结构；消费税应重点提高汽油、柴油消费税税额,改在零售环节征收石油消费税；特别收益金应重点成品油价格与国际市场接轨；燃油税应合理确定税收收入的分配制度及方式等。
通过本文的研究,以期对完善我国油气税费和促进油气资源有效开发和节约利用有所裨益。
In the market economy condition, to be the basic industries oil-gas is playing an extremely important role in the national economy. The questions that how to develop and use oil-gas resources effectively and economically, how to carry out Chinese oil-gas resources strategy, how to carry out the strategy of sustainable development, how to protect and promote oil-gas resources industry to be the health development, how to meet the needs of the economic development and strategic reserves, how to safeguard the national rights and benefits and oil safety have become burning questions. To be regarded as the main form of state fiscal levy, tax-fee is the significant economic means to state macro-control and relation of distribution, it also plays an irreplaceable role in the market economic condition. To be as an important economic leverage for regulating the oil-gas resources, the oil-gas tax-fee is very important to the exploration, development, reserves, processing, marketing and consumption. The good tax policy should be propitious to developing and using oil-gas resources economically, promote the healthy development of oil-gas industry, ease the contradiction between supply and demand of oil-gas and protect the environment. However, there is still a gap between the existing oil-gas tax-fee and the above-mentioned goal, and it needs researching deeply.
Based on the field survey of oil-gas enterprises such as Daqing, Jilin, Liaohe and Shengli and Daqing tax authorities, by using the comparative analysis, empirical analysis, qualitative analysis and quantitative analysis, the author made a deeply analysis on Chinese oil-gas tax-fee. First of all, based on the current situation analysis of domestic and international oil-gas resources, production and consumption, this article focuses on the problems of supply and demand of Chinese oil-gas resources, such as relative lack of oil resources, exploration atrophy, high degree of dependence on external, the difficult development of marginal oil reserves, increasing pressure on investment and cost control, the late start of strategic petroleum reserve, twisted price formation mechanism by price control, then this article expounds some development strategy to oil-gas resources:to lay equal stress on oil and gas, to simultaneously develop and conserve energy and resources, based on our country to develop overseas resource, to optimize oil-gas resource allocation, to improve energy resource structure and to increase strategic reserves, for instance. The implementation to strategy depends on the meliorative macro-control means which includes tax. Second, to review the meanderings of Chinese oil-gas tax-fee development, it can be divided into five phases as follows bud, stagnation, development, reform and restructuring. This article pays great attention to adjustment since the reform period, and evaluates the impact and effect. Third, it analyzes the main problems of the current tax-fee deeply from taxation concept, system design and taxation form. In taxation concept there are some problems, such as sustainable development of resources and environment, oil security strategy, lack of considering to the characteristics of oil industry; the problems on system design taxation system are repeated collection and non-uniform tax system, types of taxation of value-added tax between land-based oil and gas companies and other oil and gas field enterprises, lower rate of oil products consumption tax and unreasonable in the levying link, lack of income tax incentives policy to domestic oil field development, inconsequence tax system of resource tax without considering the difference of the oil resources, the mineral resources compensation fee is difficult to give expression to national ownership of mineral resources and the tax relief stipulate unfits the development of oil-gas resources. Fourth, it introduces the current situation of foreign oil-gas tax-fee, the foreign oil-gas tax-fee can be mainly divided into general tax, special tax, oil and gas special tax which includes bouns, mining rights rent, royalty payment, exhaustion resources subsidies; the oil-gas common tax-fee consists of value-added tax, consumption tax, corporate income tax and tariff. The foreign oil-gas tax-fee is made up of rental model and indenture system, and the article comparatively analyzes the two modes and the tax of typical countries. Through the presentation and comparison, the seven foreign oil and gas tax and inspiration, for reforming of China's oil and gas provide a reference. Finally, to aim at the above problems to oil-gas tax-fee, based on the principles which oil-gas tax-fee reform abides by, through the mathematical model and using qualitative analysis and quantitative analysis, this article puts forward a series of suggestion and supporting measures to improve oil-gas tax-fee system, including:innovating legislation of concept of oil and gas tax and fee, efforting to resolve the economic and environmental development, protecting oil security,encouraging oil and gas exploration and development, establishing the system of reflecting the market price of the establishment of the oil and gas tax and fee, and so on. On reformingof the specific tax, value-added tax should expand the taxation incidence of dutiable service to oil-gas enterprises; income tax should be focused on the establishment of resource depletion subsidy system to old oil-gas enterprises; resource tax should take major revision to the tax rate valorem mode; mineral resources compensation fee should be focused on the reform of income distribution rate and expenditure structure; consumption tax should be focused on raising the consumption tax of gasoline and diesel fuel, to levy the oil consumption tax at the retail part; as to the special payment, petroleum products price should integrate with the international market.
It is hoped that the article will be a great boon to perfect the tax-fee system, and promote oil-gas resources effective development and conservation utilization.
引文
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