对我国石油天然气行业税费制度改革的思考与建议

摘要

Based on the induction and summary for the currently existing tax and fee system of oil and gas industry in China,the paper analyzes the problems of value added tax,income tax,consumption tax,discharge fees,resources tax,special oil gain levy and so on in oil and gas industry from the perspective of public( gov-ernment and scholars):and enterprises,and thus presents the corresponding policy suggestions to them.%首先对我国石油天然气行业现有的税费制度进行了归纳总结，然后从宏观管理角度和企业角度分析了我国石油天然气行业中增值税、所得税、消费税、排污费、资源税以及石油特别收益金等税费制度存在的问题，最后针对这些问题提出了相应的政策建议。