从美国石油税收政策看我国石油税制改革

China’s Petroleum Tax Reform in View of American Petroleum Tax Policy

税收政策对石油工业发展影响重大。在石油安全问题日益凸现的今天,对我国石油税制进行改革具有重要意义。借鉴美国石油税收管理中好的做法,对我国石油税制改革进行了探讨,提出了我国石油税制改革的原则和主要措施。

Tax policy has a great impact on the development of the oil industry. Nowadays, Petroleum security problem has become more apparent, which is signific ant for the petroleum tax reform in China. We should borrow good ideas from the US’ petroleum tax policy,basing on study of China’s petroleum tax reform, to get out principles and major measures for petroleum tax reform.