论文部分内容阅读
石油税费制度对石油行业和国民经济发展具有十分重要的作用。本文以我国现行的石油税费制度为基础,对石油税费制度中存在的五个方面的主要问题进行了剖析,提出应将生产型增值税改变为消费型增值税,在企业所得税方面给予一定的优惠,合并石油资源税和矿产资源补偿费,逐渐将石油资源的环境保护税费类作为石油税制的主体税费的对策建议。
Petroleum tax system for the oil industry and national economic development has a very important role. Based on the current oil tax system in our country, this paper analyzes the five main problems existing in the oil tax system, and proposes that the value-added tax should be changed into a consumer-oriented value-added tax and be given a certain amount in the enterprise income tax Of the concessions, the merger of oil resources tax and mineral resources compensation fees, and gradually the environmental protection of petroleum resources taxes and fees as the main part of the tax system of oil tax proposals.