法国规定凡开采自然资源的，均应向市政当局缴纳年矿区使用费，税率按吨确定，并按照开采自然资源和座落区域的不同适用不同的税率。瑞典对凡与开采自然资源有关的利润，均由联邦和州采取所得利资本利得的课税方式课征。荷兰规定凡在荷兰大陆架开采石油和天然气的，均实得利润 France stipulates that any exploitation of natural resources shall be paid to the municipality for annual mining use fee at the rate of one tonne and different tax rates shall be applied according to the exploitation of natural resources and the different regions. Sweden taxes all profits related to the exploitation of natural resources by the federal and state taxpayers of income-derived capital gains. The Netherlands stipulates that all oil and gas exploitation on the Dutch continental shelf is a real profit