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Oil resources, as an important strategic resource of modern society, which is an important driving force of social development, has an extremely important significance on the healthy development of the national economy. Oil resources as the driving force of economic development, accompanied by the increase in oil consumption, and the growth of oil-related products, led to its closely related to the petrochemical and chemical industries, which further promoted the iron and steel industry, chemical fiber, etc. the development of oil resources are becoming an important driving force for promoting economic development. Petroleum resources play an important role in economic development. The demands for oil are extremely strong. However, such an important oil resource is limited, which leads to the contradiction of limited resources and needs of the infinite.To resolve this contradiction, the idea of sustainable development should be introduced.The concept of sustainable development which has been proposed in 1978 get the highlight of many countries, sustainable development concept have been greatly expanded. Especially in recent years, along with China’s economic development, industrial structure upgrade, as well as people’s living standards, for the increasing demand of oil resources. China, as a big oil-consuming country, the contradiction between supply and demand is very significant, oil resources, while non-renewable resources, but still can use the concept of sustainable development to take measures to the relative extension of the use of oil resources. Tax policy is an important policy tool in encouraging low-grade petroleum resources development, guiding energy consumption,This article uses literature, comparative analysis and normative analysis and other methods, analysis the problems of tax policy in this area, and then combines the experience of developed countries, proposed a reform of China’s tax policies to promote the sustainable use of specific measures. This paper can be divided into five parts:Introduction, describes the background, the significance of research purposes, the main structure and research ideas and methods.The first chapter introduces the important role of oil resources, oil is an important strategic resource, is the basis for the development of many industries; the volatility of oil prices does have a great impact on economic development; In recent years, oil also played an increasingly important influence in the international political situation. However, this important resource is limited, even though China is a country full of oil and gas resources, the consumption is also very great. Therefore, it is necessary for rational use of limited oil resourcesBased on this, the theory of sustainable development can be used to promote the development and utilization of oil resources in the. The theory of sustainable development from 1978 began to develop; it refers to both meet the needs of the present without compromising the needs of future generations. The theory is introduced to solve the problem of oil resources, oil resources are non-renewable resources, and how to continue its use as much as possible is very important. The sustainable use of oil resources could be proceeding in three ways, including:1. improve the efficiency in the use of oil resources, reducing its consumption rate; 2. increase the exploitation of oil resources as far as possible; 3. strengthening the alternative sources development.Finally, the chapter applied the principles of economics to analysis the tax policy of oil resources.This provides a theoretical basis for this paper.The second chapter introduces the status of China’s oil resources, the oil industry actually began to develop after the founding of the PRC, and after 60 years of development, the oil industry has made significant development. Then analyze the characteristics of our oil resources from the regional distribution, oil quality, and burial depth, geological conditions, and other aspects, therefore, it is necessary taking various measures to ensure the sustainable use of oil resources, which is an important reason for the reform of tax policy,Secondly, this chapter described and analyzed tax policy, and obtained the overall design of the tax problems, mainly as follows:1. more complicated tax designs; 2. tax inequality for onshore and offshore oil companies; 3. the lack of flexibility in the design of the tax system, without taking the pros and cons of oil resources into account; 4. There is little incentive to use the policy. In the overall analysis of the issues, the focus on various types of taxes in turn a specific analysis.ChapterⅢfocuses on the oil tax policy in developed countries, Canada and the United States are selected as the focus of analysis, these two countries have experience in the promotion of oil development, energy conservation, the development of alternative energy sources These are worthy of our country to learn from.ChapterⅣproposed proposals on the reform of China’s tax policy.Then proposed suggestions under the guidance of the whole idea according to the various types of taxes,
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