石油行业税负政策的国际比较与借鉴  

An International Comparison of Taxation Policy and Its Implications in Petroleum Industry

作　　者：陆凌[1] 桂王来 路云鹏[1] 

机构地区：[1]中国石油天然气集团公司财务资产部 [2]中国石油渤海钻探公司

出　　处：《国际商务研究》2010年第4期55-62,共8页International Business Research

摘　　要：本文以石油行业财税政策的理论研究为基础,对国内外大型石油企业的税负进行对比。结果表明,我国石油企业税收负担相对繁重,如何改善国内税收状况已成为理论界与实务界共同关注的热点。在剖析我国石油财税政策存在的问题及原因的基础上,借鉴、参照以美国为代表的国际成熟石油税收体系,提出一些政策性建议,并探索我国石油财税政策的改革之路。This paper compares taxation in large domestic and overseas petroleum enterprises, based on the theory of fiscal and taxation policy in this industy.Results show that there is a comparatively heavy taxation load in China.Therefore how to improve current situation has been the focus in theoretical re- search and practical application. After analysing the problemes and causes, referring to the mature petro- leum taxation policies of America, this paper makes some proposals to explore the revolution of fiscal and taxation policies of petroleum industry in China.

关 键 词：石油行业 财税政策 政策建议 

分 类 号：F810.42[经济管理—财政学]