| 中外石油企业税费制度对比分析及借鉴 |
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| 引用本文： | 庞敏,吕南.中外石油企业税费制度对比分析及借鉴[J].特区经济,2011(8):87-88. |
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| 作者姓名： | 庞敏 吕南 |
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| 作者单位： | 西南石油大学经济管理学院 |
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| 基金项目： | 西南石油大学校级科技基金项目(2010XJR009)“我国陆上石油企业税负问题研究”与校级教改基金项目:“会计专业实验教学改革与实践研究”中的部分研究成果 |
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| 摘 要： | 随着石油领域国际合作的日益密切,税收政策对石油企业的影响逐渐增大。本文通过对中外石油税费制度进行分析比较,找出我国石油税费制度存在的诸多问题,提出完善我国石油税费制度的措施。
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| 关 键 词： | 石油企业 税费制度 增值税 资源税 |
On China and foreign petroleum enterprise tax system comparison analysis and its reference |
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| g Min,v Nan.On China and foreign petroleum enterprise tax system comparison analysis and its reference[J].Special Zone Economy,2011(8):87-88. |
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| Authors: | g Min v Nan |
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| Institution: | Pang Min Lv Nan |
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| Abstract: | with the growing intensity of internatio-nal cooperation in oil field,Impact of tax policy selection on petroleum Enterprises gradually increases.This paper focuses on the contrastive analysis of Chinese-foreign petroleum tax and fee system and provides some suggestions by analyzing existing problem of the current Chinese tax and fee system of petroleum. |
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| Keywords: | petroleum enterprises tax and fee system value added tax resources tax |
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