中美原油成品油税收比较分析及思考

Analysis、Comparison and Thought on Chinese and American Tax of Crude Oil and Processed Oil

石油工业是国民经济及世界经济中的一个重要环节,石油对经济发展意义非同寻常,税收政策对石油工业的发展及石油生产、供应具有较大的影响。合理的原油、成品油税收水平,是促进原油、成品油生产,满足消费者的需要,加强资源节约、高效利用、环境保护,保持国民经济、世界经济健康发展的一个重要因素。

Petroleum industry is an important part of national and world economy. Petroleum industry is special to economic development. Tax policies affect petroleum industry development、petroleum production and supply greatly. A reasonable tax level of crude oil and processed oil can promote crude oil and processed oil production, satisfy consumer, strengthen saving resources、efficiently utilizing、protecting natural environment、It is also an important factor to maintain a healthy development of the national and world economy. Tax expense occupies a high proportion of the crude oil and processed oil's cost. It has great influence to the profit of petroleum industry. So that it has something to do with crude oil and processed oil's production and price. Taking two strongly representative companies for instance, American Mobil Oil Corporation and China National Petroleum and Natural Gas Ltd., their main taxes of crude oil and processed oil are compared and analyzed. Based on the comparison and analysis, consideration has been proceeded deeply to discuss how to boost petroleum industry in tax section.