我国石油税制与公司税收筹划对地方税收的影响分析——以石油城克拉玛依为例  

The Effects of China's Petroleum Tax Systems and the Petroleum Corporation Tax Planning on Local Tax Revenue——An Example Based on the Petroleum City Karamay

作　　者：赵武生[1] 刘林[1] 

机构地区：[1]中国石油大学,北京102249

出　　处：《改革与战略》2010年第1期64-69,104,共7页Reformation & Strategy

摘　　要：我国石油税制改革始终都是在确保国家石油安全的基础上展开的,但在改革的过程中却造成了国家与石油企业、中央税收与地方税收之间的利益冲突。利益冲突的产生既有石油税制方面的原因,也有石油企业总部经济的原因,还有国家始终掌控油品定价权方面的原因。文章旨在建立框架模型并通过实际事例和数据,解释石油企业、中央税收与地方税收之间的利益冲突,并说明我国现行石油税制以及石油公司税收筹划是如何对地方税收产生影响的。The reform of petroleum tax system in China has been always carried out on the basic of ensuring national petroleum safe. However, it has led to conflicts of interest between the nation and petroleum enterprises, also between central tax revenue and local tax revenue. The conflicts result from not only petroleum tax systems, but also headquarters economy and the nation＇s oil pricing power. This paper aims to build framework models for illustrating the conflicts by using facts and figures, and to explain how the effects of petroleum tax systems and oil corporation tax planning work on local tax revenue.

关 键 词：石油税制 税收筹划 地区间税收公平 地方税收 

分 类 号：F812.42[经济管理—财政学]