国外石油税制比较分析及政策建议  

Comparative Analysis and Policy Suggestion of Foreign Petroleum Tax System

作　　者：孟丽[1] 尚可文[1] 

机构地区：[1]重庆工商大学财政金融学院,重庆400067

出　　处：《税务与经济》2007年第6期88-92,共5页Taxation and Economy

摘　　要：经过多年的实践,世界各国逐步形成了对石油勘探、开采、储备、加工、消费等环节进行普遍调节的石油税制体系。而我国目前尚未建立起完善的石油税制体系。借鉴国际经验.我国石油税收政策的选择必须以科学发展现为指导,符合国家石油安全战略体系和石油开发规律的要求,科学构建促进石油产业可持续发展的新型税制体系。After years of practice Countries in the world have gradually formed the petroleum tax system to generally regulate petroleum exploration, processing and consumption. But at present our country has not set up a complete pe- troleum tax system yet. By using the experience of other countries for feference the choice of the petroleum tax policy in China must be guided by the scientific development views, and a new type of tax system which can promote the sus- tainable development of petroleum industry should be scientifically constructed in accordance with the national petro- leum security strategy system and petroleum development law.

关 键 词：石油税制 石油产业 石油消费税 石油所得税 

分 类 号：F810.42[经济管理—财政学]