| 中国油气田企业税收筹划问题研究 |
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| 引用本文： | 王甲山,袁学懿,王井中. 中国油气田企业税收筹划问题研究[J]. 辽宁工程技术大学学报(社会科学版), 2007, 9(1): 24-26 |
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| 作者姓名： | 王甲山 袁学懿 王井中 |
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| 作者单位： | 大庆石油学院,经济管理学院,黑龙江,大庆,163318 |
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| 摘 要： | 中国油气田企业税收筹划尚处起步阶段。油气田企业有必要充分运用税收筹划手段增强自身实力，提高企业的国际竞争力；油气田企业在会计人员素质、集团化经营等方面为实施税收筹划创造了条件。油气田企业要树立正确的税收筹划意识，应分别做好集团公司政策型税收筹划、节约型税收筹划和优惠型税收筹划方案。
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| 关 键 词： | 油气田企业 税收筹划 增值税 企业所得税 |
| 文章编号： | 1008-391X(2007)01-0024-03 |
| 修稿时间： | 2007-01-14 |
Research on the tax planning problem of oil-gas field enterprise in our country |
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| WANG Jia-shan,YUAN Xue-yi,WANG Jing-zhong. Research on the tax planning problem of oil-gas field enterprise in our country[J]. Journal of Liaoning Technical University(Social Science Edition), 2007, 9(1): 24-26 |
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| Authors: | WANG Jia-shan YUAN Xue-yi WANG Jing-zhong |
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| Affiliation: | WANG Jia-shan , YUAN Xue-yi , WANG Jing-zhong (College of Economic Management, Daqing Petroleum Institute, Daqing 163318, China) |
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| Abstract: | The tax planning of the oil-gas field enterprise in our country is still at an initial stage.It is necessary to make full use of the tax planning for the oil-gas field enterprise to enhance its own strength and improve the international competitiveness.In order to carry out the tax planning,the oil-gas enterprise has created many conditions in the aspects of the accounting personnel quality,the collectivized operation,ect.The oil-gas field enterprise must establish a correct sense of tax planning.It should do well in the programs of the policy tax planning,saving tax plannning and preferential tax planning respectively. |
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| Keywords: | oil-gas field enterprise tax planning value-added tax business income tax |
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