关键词: 寡头垄断, 油气资源, 社会福利, 最优税率

Abstract: Reasonable tax can regulate the resources of oil and gas to optimize production, and the optimize production decisions can balance the interests of present and future generations and also maximize social welfare inter-temporal resource in development. From the perspective of optimal allocation of mineral resources, we build decision models to develop oil and gas resources to maximize social welfare maximization and corporate profits, and further through the optimal control approach, under the condition of resource development decisions to maximize social welfare, we study three different forms of regulation of oil and gas resources tax planning for resource development. The study finds: (1)ad valorem taxes, whose optimal rate is 26.4%, so that the government not only guarantees the maximization of social welfare, but also gets more tax revenue; (2)from the amount of taxes levied, the amount of the tax rate is 1.77￥ per ton, so that it can ensure the maximization of social welfare, but it has less government tax revenue; (3)tax levy reserves: social reserves taxes under welfare maximization is -0.13￥ per ton, which the government needs to subsidize businesses, although it can ensure the maximization of social welfare, but this will put on the financial pressure.

Key words: oligopoly, oil and gas resources, social welfare, optimal tax rate