International Comparison of Actual Tax Burden Level of Oil and Gas Companies in China

摘要

China oil and gas enterprises should pay huge tax and state-owned capital gains to the government apparently. In addition, they also enjoy government subsidies in different names, such as tax concessions, etc. Therefore, relationship between China oil gas enterprises and government should be clarified, therefore actual tax burden faced by China oil and gas enterprises can be measured. In the paper, six major oil and gas companies, such as CNPC, Sinopec, Gazprom, ExxonMobil, ConocoPhillips and Chevron, were selected as research objects. Overall tax burden rate, income tax burden rate and resource tax burden rate faced by the six enterprises were internationally compared. Tax level of different types in various companies were respectively measured, tax structure and government subsidy influence were compared, and suggestions of optimizing tax structure and tax burden in China oil and gas enterprises were finally proposed.