中国石化上游税负分析与改进陆上石油税制的建议  

TheAnalysis of Sinopec’s Upstream Tex Burden and Suggestions to Reform Onshore Petroleum Tax System

作　　者：李玉顺[1] 

机构地区：[1]中国石油化工集团公司企业改革管理部,北京100728

出　　处：《当代石油石化》2012年第8期24-27,共4页Petroleum & Petrochemical Today

摘　　要：分析了2005-2010年中国石化上游板块税负等指标,围绕现行税制在税制理念、重复征税、分税制以及灵活性缺乏等方面的不合理和不适应之处,结合当前税制的改进趋势,提出了促进油田企业可持续发展的石油税费改进方向和完善建议,主要包括建立递进税(所得税)为主的税费制度和税费体系、整合资源税费征收、重构分税制、实施鼓励边际油田开发和海外油田开采的配套财税优惠政策等。The article analyzes the indexes such as Sinopec’s upstream sector tax burden and so on.Around the unreasonable and unsuited parts of the tax system in force in the aspects such as tax system idea,repeated taxation,the system of tax distribution as well as lacking of flexibility,combining with the improving trends of current tax system,it puts forward the improving orientation for oilfield taxes and fees to promote oilfield enterprises’ sustainable development and some suggestions for optimization,mainly including： setting up the tax and fee system with progressive tax（income tax） as the main part,integrating resources tax collection,restructuring the system of tax distribution and implementing supporting preferential policies in finance and taxation to encourage marginal oilfield development and overseas oilfield development.

关 键 词：油田企业 税收制度 改进 建议 

分 类 号：F812.42[经济管理—财政学]