我國油氣田企業(yè)增值稅存在問題及對(duì)策研究.pdf

1、大慶石油學(xué)院碩士學(xué)位論文我國油氣田企業(yè)增值稅存在問題及對(duì)策研究姓名：荊紅麗申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：技術(shù)經(jīng)濟(jì)及管理指導(dǎo)教師：王甲山20070315大慶石油學(xué)院碩士研究生學(xué)位論文ResearchontheProblemsandCountermeasuresofValueaddedTaxinChineseOilgasFieldEnterpriseABSTRACTAsabasicindustry，theoil—gasindustryonthec

2、onditionofsocialistmarketeconomyplaysavitalroleinthedevelopmentofthenationaleconomyIthasbecomeabigproblemtobesolvedurgentlywhichishowtodevelopandconservethepetroleumeffectively；insistonthestrategyofsustainabledevelopment

3、；protectandpromotethedevelopmentoftheoilgasfieldenterprisesoundlyandmeettheneedsofeconomiceonsWnctionandnationaIdefensecombatreadinessTaxrevenueisthemainformofnationalfiscalrevenueanditisalsothemalnmethodthatthenationcar

4、riesonmacrOcontrolandregulatesdistributionrelationtotlleeconomicAstheimportanteconomicleverforourcountrytoadjustoil—gasindustryoilgastaxrevenueiscrucialforthedevelopmentofoilgasenterpriseThevalueaddedtaxisthefirstlargest

5、taxinourcountryandplaysallextremelyimportantpartinthedevelopmentofoilgasfieldenterpriseToalmatthecurrentsituationofthevalueaddedtaxinourcountrythisarticlemakesanintansivestudyandanalysisonthevalueaddedtaxoftheoilgasfield

6、enterpriseAtierelaboratingthearticle’sstudybackgroundandsignificancestudycontents&methodandevalutionofthethesis，itlooksbackthevalueaddedtaxprocesshistoryofourcountry’soilgasfieldenterpriseItdividestheprocesshistoryintoth

7、reestages：thejuniorstage，thereformstageandthenortheasttransitionexperimentalstageAnditcarriesoutanalysisandevaluationtothevalueaddedtaxpaymentaffairsineachstageThenitintroducesthecurrentsituationofthevalueaddedtaxsystemi

8、nsomemainforeignoilproducingcountries，analyzesandcompareswithourcountry’soilgasfieldenterpriseinordertoputforwardsomereferentialproposalsaboutthevalueaddedtaxsyatemreforminChineseoilgasfieldenterpriseThisarticleputsempha

9、sisonanalyzingtheproblemsthatexistinthevalueaddedtaxsystemofourcountry’soilgasfieldenterprisethatis：thetaxtreatmentofserviceswhichrelativetotheoilgasfieldenterpriseisnotstandardizedenough；theproductionvalueaddedtaxisnota

10、pplicabletotheoilgasfieldenterprise；theprovisionaboutthevalueaddadtaxrateofoilgasfieldenterpriseisunreasonable；theinputvalueaddedtaxcreditstandardwhichtheoilfieldenterprise’sfeeforreserves&compensationandtheoilfieldmaint

11、enanceexDeaseiSdisaecord；itisunsuitablefortheoilgasfieldenterprisetoimplementprerate；thevalue—addedtaxburdenofthesurvivalenterprisesareincreased。ereAtlast，inviewoftheaboveproblems，thearticlegetshelpfrommathematicalmodel，

12、integratesthequalitativeanalysiswiththequantitativeanalysistogetherintegratesthetheoryanalysiswiththepracticeanalysistogetherandtakesaseriesofassortedproposalstoperfectthevalueaddedtaxsystemoftheoilgasfieldenterpriseThec

13、oncreteproposalsinclude：furtherstandardizethetaxtreatmentofserviceswhichrelativetotheoilgasfieldenterprise；promotetheconsumptionvalueaddedtaxinoilgasfieldenterprisefirstly；unifytheinputvalueaddedtaxcreditstandardwhichthe

14、oil—fieldenterprise’sfeeforreserves&compensationandtheoilfieldmaintenanceexpense；canceltheprovisionwhichistoimplementprerateinoilgasfieldenterprise；lightenthetaxburdenofthesurvivalenterprisesetcItishopedt11atthearticlewi

15、llbeagreatboontoperfectthevalueaddedtaxsystemandpromotethedevelopmentoftheoilgasfieldenterpriseKeywords：oilgasfieldenterprise；valueaddedlaxtransformation；productionvalueaddedtax；consumptionvalueaddedtax；influenceofthetax