基于中国石油安全的税收政策分析

从中国税收政策对石油安全保障的积极作用看，当前存在消费税政策有待完善、资源税凋控力度不够、石油特别收益金未考虑油田差别、企业所得税缺乏鼓励开发国内石油资源及替代能源的优惠政策等不利于石油安全四个问题，提出了开征燃油税，调整消费税、资源税、石油特别收益金等政策建议，并认为只有与完善的成品油价格机制以及合理的能源政策相配合，税收在石油安全保障中的作用才能有效发挥。

Analysis of tax policy problem based on the petroleum security in our country

By analyzing the active function of tax policies to the petroleum security,we can see that consumption tax policy remains to be perfected;the degree of resource tax regulation and control is low;we can see that petroleum special revenues don't consider oil field difference,business income tax lacks preferential policy of encouraging exploiting domestic petroleum resources and alternative energy sources,therefore the authors put forward proposals including imposing fuel oil tax and adjusting consumption tax and resource tax and petroleum revenue tax,then come to the conclusion that tax function in oil security safeguarding can be put into effect only by coordinating with perfect petroleum products price mechanism and reasonable energy policy.