石油企业增值税存在的问题及建议

国家对石油企业征收增值税，在理论和实践中尚存在一些问题。从石油企业增值税的实际运行情况看，生产型增值税对石油企业的适用程度低，增值税税负高于国内外水平，增值税与营业税、所得税重复征收等。建议对石油行业增值税的税率由17%下降至13%，对陆上石油行业实行消费型增值税试点，使增值税的征收适合我国的国情和促进经济的发展。

Existing Problems and Corresponding Suggestions of Value Added Tax for Petroleum Enterprises

There are some problems,in theory and practice,about the value added tax collected on petroleum enterprises by the state. In view of the practical running conditions of value added tax on petroleum enterprises,the problems existed include that the productive value added tax has low applicability to the petroleum enterprises,the value added tax bearing is higher than that of the levels at home and abroad,and the repeat collections exist among value added tax,business tax and income tax,etc. This paper suggests decreasing the value added rate from 17% to 13% for petroleum industry,carrying out the collection of consuming value added tax on some experimental units in land petroleum industry,and making the collection of value added tax suitable to the circumstance of our country and in favor of the development of economy.