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Designing the Dynamic Rate of Oil and Gas Resource Tax of China
- Source :
- Applied Mechanics and Materials. :3285-3288
- Publication Year :
- 2013
- Publisher :
- Trans Tech Publications, Ltd., 2013.
-
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.
Details
- ISSN :
- 16627482
- Database :
- OpenAIRE
- Journal :
- Applied Mechanics and Materials
- Accession number :
- edsair.doi...........657785532a8c452921880f5efa746dc4