油气资源开采财税收入分配新模式的构建
Constructing the New Model of the Oil-Gas Revenue Distribution in the Exploitation

油气资源开采收入分配涉及中央和地方政府、开采企业和开采地居民、当代人与未来人等多个利益相关者。构建保障开采地居民持续获得油气开采收益的分配制度，对推进共享发展、维护国家稳定具有重要意义。在比较世界主要油气开采国财税收入分配制度基础、分配结构、经济影响前提下，构建了以分税制为核心、共享税制为辅助、开采地居民直接分享、获得持续收益为特色的混合型分配新模式。该模式有利于化解油气开采收益分配冲突，实现经济社会持续协调稳定。
Controlling and distributing the oil and gas revenue among some stakeholders in the exploitation has long been a global controversial and sensitive political topic. In order to protect the residents′ interest, to realize the oil and gas sustainable supply, and to ensure the political stability, based on the comparison of the system foundation, distribution structure, scope of application and economic impact of the oil and gas income distribution pattern of the typical oil-gas producing countries in the world, a new model of the oil and gas revenue distribution system in the exploitation is constructed. This is called the mixed oil and gas revenue allocation system, that the system of tax distribution is its core, the oil revenue shared tax system especially the direct distribution of oil revenues is its subsidiary in accordance with the international conditions. The new model is not only pays attention to efficiency but also takes into account the equitable distribution about each stakeholder in the sustainable exploitation, and is helpful to overcome the drawbacks of the existing four kinds of oil and gas revenue distribution pattern, to play their strengths, and can help the oil-gas producing countries establish scientific and reasonable oil-gas fiscal expenditure structure, improve and service people′s livelihood, and promote the sustained and stable development of the national economy