油气田企业税收政策研究

随着石油工业的发展和勘探开发条件的变化,石油税收政策成为影响石油工业乃至整个国民经济发展的重要因素。如何通过制定合理的税收政策,鼓励和促进我国陆上石油资源的勘探与开发,增加油气资源供给,对于我国石油的安全供应和经济的稳定发展具有举足轻重的意义。本文针对我国陆上石油资源的特点,在总结我国石油税制历史沿革的基础上,通过分析我国油气田企业税制中存在的主要问题,提出我国税制改革的相关建议。

Study of Tax Policy on Petroleum Enterprises

With the development of petroleum industry and the variation of exploration and development conditions,petroleum tax policy play an important role on the development of the whole national economy. How to establish reasonable tax policy to encourage and promote the exploration and development of land petroleum resources of our county,raise employable reserves,increase oil supply,become significant for the safe supply of oil product and stable economy development of our country. In terms of the characteristics of land petroleum resources and the reform history of tax system of our country,by analyzing the key problem of petroleum tax payment,this article put forward related future reform suggestions of tax system and policy of our country.