对我国目前天然气财税政策趋势分析及建议

The Analysis and Recommendations on the Fiscal and Taxation Policies of Natural Gas Industry in China

我国尚未形成独立的、完善的、既适合中国国情又与国际接轨的石油天然气财税体系。我国目前的石油天然气财税政策仍存在一定程度的局限性。通过借鉴国外的经验,结合我国国情,针对我国天然气财政税收政策中存在的一些问题,为我国天然气财政税收政策的完善提出有关建议。

China has not yet formed an independent, complete oil & gas fiscal and taxation system which is not only suitable for China's national conditions but also in accordance with the international practice. There is still a certain degree of limitation in China's current oil & gas fiscal and taxation policies. In this paper, combined with China's national conditions and foreign experience, a series of recommendations relative to some issues of China's gas fiscal and taxation policies are put forward, which may improve our current gas fiscal and taxation policies.