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Designing the Dynamic Rate of Oil and Gas Resource Tax of China

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Abstract:

The influencing factors of the oil and gas differential income conclude the oil quality, the oil and gas development stages, the regional economy and the environmental pollution. Through analyzing these influencing factors, determining the influence coefficient of each influencing factor, identifying the dynamic tax rate formula of different oil and gas fields on the basis of benchmark tax rate, then applying the formula to Daqing Olifield to calculate its dynamic tax rate, achieving the aim of obvious differential profit and fair tax burden.

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Periodical:

Applied Mechanics and Materials (Volumes 295-298)

Pages:

3285-3288

DOI:

https://doi.org/10.4028/www.scientific.net/AMM.295-298.3285

Citation:

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Online since:

February 2013

Authors:

Jia Shan Wang, Qing Jie Jiang, Shao Ping Li

Keywords:

Ad Valorem Taxation, Dynamic Tax Rate, Oil and Gas Field, Oil and Gas Resource Tax

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© 2013 Trans Tech Publications Ltd. All Rights Reserved

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