石油石化企业混合所有制改革:问题及破解——来自克拉玛依市混合所有制改革的现实  

The Reform of Mixed Ownership in Petroleum and Petrochemical Enterprises: Problems and Solutions——From the Practice of the Reform of the Mixed Ownership in Karamay

作　　者：罗红云[1] 苗玉东 徐立光 赵国春[1] 刘全惠 

机构地区：[1]新疆财经大学,新疆乌鲁木齐830012 [2]克拉玛依市国家税务局,新疆克拉玛依834000

出　　处：《新疆财经大学学报》2018年第1期30-37,共8页Journal of Xinjiang University of Finance & Economics

基　　金：新疆维吾尔自治区克拉玛依市国税局税务学会委托课题"中央石油石化企业混合所有制经济发展财税政策和路径选择的研究"(项目编号:SK2016-31)

摘　　要：党的十八届三中全会以来,我国混合所有制改革逐步进入深水区。克拉玛依市较早开始了石油石化行业混合所有制改革,从目前克拉玛依市混合所有制改革试点来看,尚存在涉及行业面窄、方式单一以及政府间税收利益分配不公等问题。对此,可通过扩大试点范围、延伸混合所有制改革产业链、进一步促进股权多元化等举措推进中央石油石化企业混合所有制改革。同时,应遵循公平税制,在不对财政收入产生较大影响的前提下,从税收政策、税收征管等多角度完善对中央石油石化企业混合所有制改革的财税支持。Since the third Plenary Session of the 18th CPC Central Committee,China ’s mixed ownership reform deepens.Karamay city started the Central Petroleum and petrochemical enterprises mixed ownership reform earlier. Judging from the current experimentation reform model,the following problems exist in Karamay’s mixed ownership reform,such as narrow industry is involved and the mode is single. The tax distribution system lead to unfair distribution of tax benefits between governments,and so on. Based on the above problems,this paper offers some proposals about the Central Petroleum and petrochemical enterprises ’mixed ownership reform path： expand the scope of the pilot,extending the industrial chain of mixed ownership reform,further promote the diversification of equity and strengthening the construction of modern enterprise system. Following the basic principles of a fair taxation system and not having great impact on the fiscal revenue,this paper puts forward some proposals from the perspective of financial and tax support to promote the Central Petroleum and petrochemical enterprises mixed ownership reform,such as tax policy,tax collection and management and balance the local financial resources,etc.

关 键 词：克拉玛依 石油石化企业 混合所有制 改革路径 财税政策 

分 类 号：F271.1[经济管理—企业管理]