我国石油税费制度及其国际比较分析  

On Petroleum Tax System in Our Country and Analysis of International Comparison

作　　者：吴文洁[1] 胡健[2] 

机构地区：[1]西安石油大学经济管理学院,陕西西安710065 [2]西安财经学院,陕西西安710061

出　　处：《西安石油大学学报（社会科学版）》2007年第1期5-13,25,共10页Journal of Xi’an Shiyou University:Social Science Edition

基　　金：国家社会科学基金项目"油气资源开发与西部区域经济协调发展战略研究"(05XJL013)的阶段性研究成果报告

摘　　要：在对我国石油税费制度历史演进及现状梳理的基础上,比较分析了我国石油税费制度与国外矿业发达国家石油税费制度的异同,针对我国石油税费制度中存在的税费结构不合理、税种设置不规范、税费制度缺乏灵活性等问题,提出了相应的改革建议,以期对促进我国石油产业的发展有所裨益。Based on the organization of historical evolution and present state of our petroleum tax system, the comparative analysis is performed of the differences and similarities between our petroleum tax system and the ones in foreign countries with the developed mining industry. Then, according to the problems in our petroleum tax system, concerning unreasonable taxation structure, standardless establishment of tax category and the lack of flexibility in tax system and so on, some corresponding reform suggestions are offered so as to promote the development of our petroleum industry.

关 键 词：油气矿业 税费制度 国际比较 

分 类 号：F426.22[经济管理—产业经济]