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本文首先介绍了我国石油、天然气行业的相关税费制度,归纳了国外石油税制的经验.在此基础上,对我国石油、天然气税费制度中存在的问题进行了分析,并对完善我国石油、天然气行业的税费制度提出了若干政策建议.“,”This paper first introduces the tax/fee system concerning oil and gas industry in China and summarizes related tax systems abroad. After that,it analyzes existing issues in current tax/fee system and gives some recommendations on how to improve the tax/fee system concerning oil and natural gas industry in our country.