摘要
国家针对石油企业重组改制后增值税、营业税税负增加问题 ,陆续对石油企业增值税、营业税进行了较大的调整 ,基本上解决了石油企业重组改制后在税收方面存在的突出问题 ,对石油企业重组改制起到了促进作用。但还存在一定的局限性 ,制约石油企业发展的深层次税收问题依然没有得到解决 ,需要进一步深入研究。
In view of increasing of tax in oil enterprises after reorganization and reformation, the state made major readjustments to taxation policy, and has basically released oil enterprises from the obviously heavier tax and promoted the process of reorganization and reformation However, there are still limitations in tax system It is necessary to make further research on and overcome them
基金
中国石油天然气集团公司重点课题<石油天然气税收会计问题研究> (课题编号 :2 0 10 0 1-0 1)
黑龙江省教育厅人文社会科学研究项目<石油企业税收存在问题及对策研究> (课题编号:10 5 12 15 2 )
关键词
石油企业
重组改制
增值税
营业税
oil enterprise
reorganization and reformation
VAT
business tax
