Through researching the oil and gas in many companies, such as the Daqing Oilfield, Changqing Oilfield and the West-East Gas Pipeline Company and so on, we found that the production and construction of oil and gas at different stages influence the soil erosion vary greatly, including the exploration in oil and gas has a little effect on soil erosion, but oil and gas field surface engineering and pipeline construction impact on soil erosion greatly, and limited impact on soil erosion in oil and gas development, and long-distance pipeline operators had no effect on soil erosion.Oil and gas companies have taken appropriate preventive measures in the soil erosion and have achieved good control effect.

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.

In order to adapt to different periods of economic development, Oil and gas resources taxes have been adjusted. There is a certain gap between the major foreign oil producers and Chinese oil and gas resources tax, including several aspects, for instance, the tax system, tax methods, tax rates, tax collection and management, tax incentives and so on. To this end, scholars have put forward a series of reform proposals, such as merging oil and gas resources taxes, raising taxes, expanding the differential gain, reforming imposed link etc.