Reflection on the reform direction of China oil development compensation taxes and fees

The phenomenon of shortage of oil resources is increasingly serious in China.In recent years,the oil company grabs high profits without paying attention to the problem of resource depletion and ecological and environmental problem in exploitation of oil resources.Therefore,this article refers to the current oil resource taxes and fees as oil development compensation taxes,to highlight the importance of oil resource taxes and fees positioned on oil resource compensation.Through the international comparison,problems of development compensation of oil resources are summarized,and points out that the mechanism of resource depletion subsidies and ecological compensation are not perfect.Finally,based on the foreign experience for development compensation taxes of oil resources,framework of development compensation taxes is proposed in China.Firstly,the mineral resources compensation should be incorporated into the development compensation taxes and fees.Secondly,a sound resource depletion allowance and ecological compensation mechanism should be established.Thirdly,raise the resource taxes rate,and implement flexible rate mechanism of the combination of different proportional tax rate and dynamic sliding rate.