我国油气资源税费体系的研究与“一税通”的设计

摘要

The research on China's tax system for oil and gas resources concentrated on the abolishment and complicated problems of resources tax and mineral resources compensation fee. The tax system still has many problems, such as, repeated eolleotion, management division, not enough function and so on. In view of this, this paper proposed design concept of "Unified Collection of Resource Tax" and conducted the preliminary design, to be useful for reform and perfection of China's oil and gas resources tax.%我国油气资源税费体系研究集中在资源税与矿产资源补偿费的存废及合并问题上,税费体系仍然存在重复征收、管理分割、功能不足等问题,鉴于此,本文提出“一税通”的设计理念并进行了初步设计,旨在对我国油气资源税改革完善有所裨益.