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石油税收是国家参与和调节石油资源收益分配的重要方式,合理的石油税收政策不仅可以真实地反映石油企业的经营绩效,协调国家与石油企业间的利益分配关系,而且能够促进石油资源的合理利用。本文通过分析当前我国石油行业消费税设计存在的问题,有针对性地从完善我国石油行业税收政策的总体战略设计出发,提出对石油行业消费税设计等方面的建议。
Petroleum taxation is an important way for the state to participate in and regulate the distribution of the income of oil resources. A reasonable oil tax policy can not only truly reflect the operating performance of petroleum enterprises, coordinate the distribution of interests between the state and petroleum enterprises, but also promote the rational utilization of petroleum resources . Based on the analysis of the existing problems in the design of consumption tax of petroleum industry in our country, this paper starts from the overall strategic design of perfecting the taxation policy of petroleum industry in our country, and puts forward some suggestions on the design of consumption tax in petroleum industry.