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对油改气企业的税务检查方法 被引量:3
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作者 侯尚法 《财会月刊(下)》 2014年第9期44-46,共3页
高油价促生了很多行业的兴起,如汽车油改气企业。由于对这类改装技术行业,法律上特别是车辆管理方面的法规并不十分明确,很容易形成新的税收征管漏洞。本文以油改气企业税务检查为例,我们采取多种税务检查的方法,对企业内部外部信息对... 高油价促生了很多行业的兴起,如汽车油改气企业。由于对这类改装技术行业,法律上特别是车辆管理方面的法规并不十分明确,很容易形成新的税收征管漏洞。本文以油改气企业税务检查为例,我们采取多种税务检查的方法,对企业内部外部信息对比分析,采取相应的征管措施。既要维护税法尊严,还要维护纳税人合法权益。 展开更多
关键词 油改气企业 税务检查 征管漏洞
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Analysis of China's Oil and Gas Policy in 2015 被引量:1
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作者 Chen Jiaru 《China Oil & Gas》 CAS 2016年第1期8-15,共8页
The reforms in oil and gas sector have been accelerated in 2015. The reform of mineral rights has begun and 6 oil and gas exploration zones in Xinjiang Autonomous Region have served as the tender pilots, breaking thro... The reforms in oil and gas sector have been accelerated in 2015. The reform of mineral rights has begun and 6 oil and gas exploration zones in Xinjiang Autonomous Region have served as the tender pilots, breaking through the requirements on the resources varieties, exploration phase and enterprise qual!fication. The right of importing and using of the crude oil has been gradually relaxed and 13 local refineries have obtained the right to use imported crude oil of 55.1888 million tons per year. The natural gas price for non-residential use was unified and a universal price was set ~r the incremental supply and existing supply. Tire Shanghai Petroleum and Gas Exchange (SHPGX) was established and laid foundation for the market mechanism to detervnine the price. The government governance has undergone continuous adjustments such as regulating the tax instead of charging the fees, streamlining administration and delegating power to tire lower levels.The Guidelines on Deepening tire Reform of State-owned Enterprises was released, symbolizing the accomplishment of the overall planning ~ the SOE reform. 展开更多
关键词 REFORM Mineral right Right of importing: Exporting and using of crude oil PRICING SOE reform
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