Abstract: The oil-gas resource is the key one in the period of the low-cardon & green development. The fiscal income systems of the major oil-gas countries show the following common characteristics:relatively independent oil and gas-specific regulations with a clear system of property rights have established; the tax-fee tools and structure are simple and reasonable based on the social fairness and efficiency. There are a lot of disadvantages on the Chinese oil-gas fiscal income system. Perfecting the reform directions for Chinese oil-gas fiscal income system in New Age should be to build a clear oil-gas property rights system to protect the legitimate rights and interests of the stakeholders; to find out the nature of the tools of various taxes so to rationalize the tax structure; to reform oil and gas fiscal income system into the market-oriented system; and to promote efficient oil and gas exploitation and economical use by clear the tax concessions, in order to ensure the safety of China's energy supply.