我国石油、天然气行业税费制度探析

A Study on the Tax/Fee System concerning Oil and Natural Gas Industry in China

本文首先介绍了我国石油、天然气行业的相关税费制度,归纳了国外石油税制的经验。在此基础上,对我国石油、天然气税费制度中存在的问题进行了分析,并对完善我国石油、天然气行业的税费制度提出了若干政策建议。

This paper first introduces the tax/fee system concerning oil and gas industry in China and summarizes related tax systems abroad. After that,it analyzes existing issues in current tax/fee system and gives some recommendations on how to improve the tax/fee system concerning oil and natural gas industry in our country.