油气资源开发中的资源耗竭补偿标准

摘要

Petroleum resources are exhaustible resources and over-exploitation will harm the interests of future generations. Therefore, the tax and fees system should include the tax about exhaustion compensation to maintain the intergenerational equity. The exhaustion compensation standard of oil-gas resource is the difficulty and key point. The user cost is used to research the exhaustion compensation standard. In the calculation process, the rate of marginal time preference is regarded as the discount rate to make up for the question caused by the subjective choice, and the new reserve is considered in terms of the mining life. Then, using the data from 2000 to 2014 to calculate the compensation standard of resource exhaustion, the result is between 15% and 22%, which is relatively high. The main reason is the higher per capita consumption growth and the shorter mining life.%油气资源是可耗竭性资源，过度开采会损害子孙后代的利益。因此，油气资源税费体系应增加反映油气资源耗竭补偿的税费，以维护代际公平。油气资源耗竭补偿标准是研究油气资源耗竭补偿的难点和重点。采用使用者成本法对油气资源耗竭补偿标准进行研究，折现率和开采年限是两个重要参数。折现率选择时间偏好率，避免主观选择的随意性，开采年限应考虑新增储量。以中国2000—2014年数据测算，油气资源耗竭补偿标准为15%~22%，标准偏高。原因主要有两个：人均消费增长率偏高和开采年限偏低。