A reasonable tax and fee system of oil and gas resources can promote the rational exploitation and efficient utilization of oil and gas resources and enhance national oil supply security. Based on property rights theory, rent theory, sustainable development theory and national income distribution theory, a theoretical model of tax and fee policies for oil and gas resources is constructed. Then, by analyzing major problems of China's current tax and fee system of oil and gas resources, a reform program is proposed. Policies are always adjusted as conditions change, so tax and fee policies of oil and gas resources should be adjusted as the development of society, economy and technology. Furthermore, quantitative study of taxes and fees is needed, which should be the topic for future study.
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