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石油和天然气的资源税改革早在2011年就已开始,煤炭资源税‘拖了后腿’。10月9日,财政部、国家发改委宣布,自2014年12月1日起,在全国范围统一将煤炭、原油、天然气矿产资源补偿费费率降为零,原油、天然气矿产资源税适用税率由5%提高至6%;实施煤炭资源税“从价计征”改革。该通知还规定了原油、天然气资源税的优惠政策:对油田范围内运输稠油过程中用于加热的原油、天然气免征资源税;对稠油、高凝油和高含硫天然气资源税减征40%;对三次采油资源税减征30%;对低丰度油气田资源税暂减征20%;对深水油气田资源税减征30%。
As early as 2011, the resource tax reform on oil and natural gas has started and the coal resource tax has dragged its feet. On October 9, the Ministry of Finance and the National Development and Reform Commission announced that from December 1, 2014 onwards, the rate of compensation fee for mineral resources of coal, crude oil and natural gas will be reduced to zero across the country and the applicable tax rate of mineral resource tax on crude oil and natural gas will be reduced from 5% increase to 6%; the implementation of coal resource tax “Ad valorem ” reform. The circular also stipulates the preferential policies for crude oil and natural gas resources tax: exemption from resource tax on crude oil and natural gas used for heating in heavy oil transportation in the field; tax reduction on heavy oil, high pour point oil and high-sulfur natural gas resources Levied 40% on the tertiary oil resources tax reduction of 30% on the low-abundance oil and gas field resources levy temporary reduction of 20% on the deep-water oil and gas resource tax reduction of 30%.