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近年来,国际国内石油供需矛盾日益突出,石油安全成为各国政治关心的头等大事。税收作为国家宏观经济调控的重要手段,应积极履行为中国石油安全保驾护航的使命。为此,应针对与石油生产与消费有关的环节,积极进行消费税和消费税政策的调整完善,改革石油特别收益金征收办法,减少并逐步取消成品油出口退税范围及税率,增加石油生产企业及替代能源产业的企业所得税优惠政策,以科学引导石油消费方向,逐步实现石油资源的供需平衡,保障国家石油安全。
In recent years, the contradiction between supply and demand of oil at home and abroad has become increasingly prominent. Oil security has become a top priority for the political concern of all countries. As an important measure of national macroeconomic regulation and control, taxation should actively fulfill its mission of escorting China’s oil security. To this end, we should actively adjust and improve the consumption tax and consumption tax policies in light of the links related to oil production and consumption, reform the special collection methods for petroleum revenues, reduce and gradually eliminate the scope and tax rates for the export tax rebates for refined oil products, and increase the number of oil producers and their substitutes The preferential policies on corporate income tax in the energy industry should guide the petroleum consumption in a scientific manner and gradually realize the balance between supply and demand of petroleum resources and ensure the national oil security.