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石油和化学工业是国民经济的重要支柱产业,也是我国石油、天然气资源地区的主导产业。受中央石油石化企业的性质、相关税制和政策以及分税制下的中央与地方收入划分等因素影响,这些资源地区存在着税源与税收背离的“税收转移”问题。石油石化行业发展给资源地带来的直接收益有限,地方政府对石油石化行业付出的成本与石油石化行业发展为地方带来的收益存在严重不对称的情况,资源生产地依然续演着“富饶的贫困”的角色。本文以新疆克拉玛依市为案例,从我国现行的分税制财政体制和相关税收制度的大背景出发,分析中央财政利益、石油企业税收利益与地方政府财政利益三者之间的关系,研究中石油企业“税收转移”的成因,结合克拉玛依市实际,提出解决石油石化行业税收转移问题相应建议。
The oil and chemical industry is an important pillar industry of the national economy and a leading industry in China’s oil and natural gas resources. Affected by the nature of the central petroleum and petrochemical enterprises, relevant tax systems and policies, and the division of revenue between the central and local governments under the tax-sharing system, there are problems such as “tax transfer” in which tax sources and tax departs from these resource areas. The direct benefits brought by the development of the petroleum and petrochemical industries to the resources are limited. The local governments have serious asymmetries in the costs incurred by the petroleum and petrochemical industries as well as the benefits brought by the development of the petroleum and petrochemical industries, and the production of resources continues to be “fertile” Poverty “role. This paper takes Karamay City in Xinjiang as a case and analyzes the relationship between the central fiscal interest, the tax benefits of petroleum enterprises and the financial interests of local governments from the background of current tax-sharing fiscal system and related tax system in our country, Tax transfer ”, combined with the actual Karamay City, put forward the corresponding proposals to solve the problem of tax transfer in the petroleum and petrochemical industries.