自2008年1月1日起,我国实行统一的内外资企业所得税,税率为25%。本文运用财务报表分析方法,从变现能力比率、负债比率和盈利能力比率的角度对中国12家石油行业的上市公司进行了研究,认为两税合并对石油行业公司的变现能力和偿债能力的影响均不大。税率降低对石油行业企业盈利能力的影响较大,其中对中小石油公司盈利能力的影响大于对寡头垄断石油公司的影响。 Since January 1, 2008, China has implemented unified income tax for domestic and foreign-funded enterprises at a rate of 25%. In this paper, using the method of financial statement analysis, this paper studies the Chinese listed companies in 12 oil industries from the perspectives of liquidity ratio, debt ratio and profitability ratio, and concludes that the impact of the merger of the two taxes on the liquidity and solvency of oil industry companies Not large. The tax rate has a greater impact on the profitability of oil industry enterprises, of which the impact on the profitability of small and medium oil companies is greater than the impact on oligopoly oil companies.