| 我国石油、天然气行业税费制度探析 |
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| 引用本文： | 樊勇,吕固江,赵颖.我国石油、天然气行业税费制度探析[J].涉外税务,2010(5). |
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| 作者姓名： | 樊勇 吕固江 赵颖 |
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| 作者单位： | 中央财经大学税务学院;山东胜利油田财务处; |
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| 摘 要： | 本文首先介绍了我国石油、天然气行业的相关税费制度,归纳了国外石油税制的经验。在此基础上,对我国石油、天然气税费制度中存在的问题进行了分析,并对完善我国石油、天然气行业的税费制度提出了若干政策建议。
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| 关 键 词： | 石油 天然气 税费制度 |
A Study on the Tax/Fee System concerning Oil and Natural Gas Industry in China |
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| Yong Fan,Gujiang Lv & Ying Zhao.A Study on the Tax/Fee System concerning Oil and Natural Gas Industry in China[J].International Taxation In China,2010(5). |
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| Authors: | Yong Fan Gujiang Lv & Ying Zhao |
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| Abstract: | This paper first introduces the tax/fee system concerning oil and gas industry in China and summarizes related tax systems abroad. After that,it analyzes existing issues in current tax/fee system and gives some recommendations on how to improve the tax/fee system concerning oil and natural gas industry in our country. |
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| Keywords: | Oil Natural gas Tax/fee system |
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