我国油气田企业税收筹划问题研究
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摘要
石油天然气是我国国民经济发展重要物质基础,伴随着我国经济的迅猛发展,对石油天然气的需求日益增加。然而,我国油气田企业处于可持续发展的关键时刻,随着我国陆上油气田主力区块逐步进入中后期开发阶段,低产低效区块油井逐渐增多,资源接替尚无重大的突破,新增探明储量不足,难动用储量占比例较大。基于这种情况,对我国油气田企业税收政策、税负结构和水平进行系统分析,研究我国税收体制对油气田企业生产经营的影响,分析影响油气田企业税负的主要原因,充分研究税法,制定合理的税收筹划策略,是当前亟需研究的课题,也有利于及时制定相关政策措施,促进我国油气田企业积极、有效、合理地开发油气资源,更好应对国内外市场竞争。
国际经济竞争日益激烈,我国经济高速发展,油气资源是保障我国经济发展的重要基础,从我国对油气资源需求及我国油气田企业发展现实进行分析研究,从税收筹划基本理论出发,介绍我国油气田企业税收筹划理论根源,结合我国油气田企业发展现状与税收筹划现状,剖析我国油气田企业实施税收筹划必要性、可行性,并且对油气田企业税收筹划的风险性给予关注。油气田企业可持续发展既是企业自身发展的需求,又是世界经济全球一体化发展的需要,实施税收筹划是促进企业可持续发展,增强企业国际竞争力的重要支持,也是世界石油市场竞争的必然需求,同时,应该注意的是可能存在的宏观、微观政策变动而导致税收筹划的风险性。进而提出油气田企业税收筹划的具体政策建议。油气田企业作为企业集团,需要正确实施政策性税收筹划;在企业经营管理过程中,正确运用税收优惠政策,构建优惠型税收筹划策略;企业投资、筹资、内部管理等方面正确制定节税型筹划策略;对企业进行成本效益分析,制定相应风险规避、防范策略;企业跨国经营过程中正确运用税收筹划策略,提高国际竞争力。通过税收筹划的实施,希望能够为我国油气田企业可持续发展提供政策支持,为我国经济发展对油气需求提供保障。
The petroleum and natural gas are the important material base of our country economy development. Following the economy fast development, the demand of petroleum and natural gas are increasingly day by day. But, the oil-gas field enterprise in China is in the sustainable development critical moment, the oil-gas field main sub-area gradually enter the later period phase of exploitation, the low production and low effect oil region is increasing, the creation proven reserves are insufficient, the proportion of difficult to use reserves is bigger. Based on above situation, system analysis the tax policy, tax structure and level of oil-gas field enterprise, research on the influence of tax system to the oil-gas field enterprise, analysis the main reason of affect the oil-gas field enterprise tax burden, fully research and utilization tax law, and formulate the reasonable tax planning strategy, those are urgently researching topic. It is advantageous to prompt formulate the related policy measure, and promote oil-gas field enterprise to develop the oil-gas resources effectively and reasonably, and treat the domestic and foreign market competition.
The oil-gas resources are the important foundation of our country economy development. The passage researches on the oil-gas resources demand and our country’s oil-gas field enterprise sustainable development. And it embarks from the tax planning elementary theory. Introducing the theory root of oil-gas enterprise tax planning, analyzing the necessity and the feasibility of oil-gas field enterprise tax planning, unifies the present situation of oil-gas field enterprise development and the tax planning, and paying attention to the risk of oil-gas field enterprise tax planning. The oil-gas field enterprise sustainable development is the demand of enterprise development and is the need of the economic global integration. Implementing tax planning is the important support of enhancement enterprise international competition strength, and it may promote the enterprise sustainable development. At the same time, it is the world market competition inevitable demand. We should pay attention to the macroscopic and microscopic policy change caused the tax planning risk. So that putting forward the oil-gas field enterprise tax planning concrete policy proposal. So that putting forward the oil-gas field enterprise tax planning concrete policy, which is that the oil-gas field enterprise takes the enterprise group; it needs correctly implement the policy tax planning. In the process of enterprise management, formulating preferential benefit tax planning strategy. In the process of invest, finance and internal management, formulating festival tax planning. From analysis the cost and benefit of the enterprise, formulating the risk guard strategy. In the process of transnational management, using correctly tax planning be to enhance the international competition strength. Through implementing the tax planning strategy, hope to provide the policy support for the oil-gas enterprise sustainable development, and to provide the safeguard for our country economy development to the oil gas demand.
国际经济竞争日益激烈,我国经济高速发展,油气资源是保障我国经济发展的重要基础,从我国对油气资源需求及我国油气田企业发展现实进行分析研究,从税收筹划基本理论出发,介绍我国油气田企业税收筹划理论根源,结合我国油气田企业发展现状与税收筹划现状,剖析我国油气田企业实施税收筹划必要性、可行性,并且对油气田企业税收筹划的风险性给予关注。油气田企业可持续发展既是企业自身发展的需求,又是世界经济全球一体化发展的需要,实施税收筹划是促进企业可持续发展,增强企业国际竞争力的重要支持,也是世界石油市场竞争的必然需求,同时,应该注意的是可能存在的宏观、微观政策变动而导致税收筹划的风险性。进而提出油气田企业税收筹划的具体政策建议。油气田企业作为企业集团,需要正确实施政策性税收筹划;在企业经营管理过程中,正确运用税收优惠政策,构建优惠型税收筹划策略;企业投资、筹资、内部管理等方面正确制定节税型筹划策略;对企业进行成本效益分析,制定相应风险规避、防范策略;企业跨国经营过程中正确运用税收筹划策略,提高国际竞争力。通过税收筹划的实施,希望能够为我国油气田企业可持续发展提供政策支持,为我国经济发展对油气需求提供保障。
The petroleum and natural gas are the important material base of our country economy development. Following the economy fast development, the demand of petroleum and natural gas are increasingly day by day. But, the oil-gas field enterprise in China is in the sustainable development critical moment, the oil-gas field main sub-area gradually enter the later period phase of exploitation, the low production and low effect oil region is increasing, the creation proven reserves are insufficient, the proportion of difficult to use reserves is bigger. Based on above situation, system analysis the tax policy, tax structure and level of oil-gas field enterprise, research on the influence of tax system to the oil-gas field enterprise, analysis the main reason of affect the oil-gas field enterprise tax burden, fully research and utilization tax law, and formulate the reasonable tax planning strategy, those are urgently researching topic. It is advantageous to prompt formulate the related policy measure, and promote oil-gas field enterprise to develop the oil-gas resources effectively and reasonably, and treat the domestic and foreign market competition.
The oil-gas resources are the important foundation of our country economy development. The passage researches on the oil-gas resources demand and our country’s oil-gas field enterprise sustainable development. And it embarks from the tax planning elementary theory. Introducing the theory root of oil-gas enterprise tax planning, analyzing the necessity and the feasibility of oil-gas field enterprise tax planning, unifies the present situation of oil-gas field enterprise development and the tax planning, and paying attention to the risk of oil-gas field enterprise tax planning. The oil-gas field enterprise sustainable development is the demand of enterprise development and is the need of the economic global integration. Implementing tax planning is the important support of enhancement enterprise international competition strength, and it may promote the enterprise sustainable development. At the same time, it is the world market competition inevitable demand. We should pay attention to the macroscopic and microscopic policy change caused the tax planning risk. So that putting forward the oil-gas field enterprise tax planning concrete policy proposal. So that putting forward the oil-gas field enterprise tax planning concrete policy, which is that the oil-gas field enterprise takes the enterprise group; it needs correctly implement the policy tax planning. In the process of enterprise management, formulating preferential benefit tax planning strategy. In the process of invest, finance and internal management, formulating festival tax planning. From analysis the cost and benefit of the enterprise, formulating the risk guard strategy. In the process of transnational management, using correctly tax planning be to enhance the international competition strength. Through implementing the tax planning strategy, hope to provide the policy support for the oil-gas enterprise sustainable development, and to provide the safeguard for our country economy development to the oil gas demand.
引文
[1]方卫平.税收筹划[M].上海:上海财经大学出版社,2001,10-13.
[2]唐腾翔,唐向.税收筹划[M].北京:中国财政经济出版社,1994,5-7.
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[5]宋献中.税收筹划与企业财务管理[M].广州:暨南大学出版社,2002,56-58.
[6]王国华,张美中.纳税筹划理论与实务[M].北京:中国税务出版社,2005,3-5.
[7]闰晟.我国企业税收筹划研究[D].南昌:江西财经大学,2004.
[8]黄衍电.税收政策与筹划[M].北京:经济科学出版社,2002,3-46.
[9]张英明,吴冬梅.对税收筹划问题的理性思考[J].经济与管理,2005,5:95-97.
[10]饶建辉.企业集团税收筹划研究[D].南宁:广西大学,2005.
[11]涂龙力,王鸿貌.税收筹划的法律问题初控[J].财经问题研究,1999(12):5-15.
[12]张斌.博弈论在税收筹划中的运用[J].商业经济,2004(12):56-57. [13 James. Tax Planning & Taxation. Journal of Accounting & Economics, 2001(2):25-30.
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[18] Sam Fletcher, Senior Writer. Oil Market Turning Point Seen in 2Q 2000. Oil & Gas Journal,2000, (2): 26-27.
[19] Van Amum. Can the Chemical Industry Sustainable Development. Chemical Market Reporter, 2003,(8):8-12.
[20] Michael Traynor. The Oil Crisis, Risk and Evidence-based Practice. NursingInquiry, 2002, (9): 162-169.
[21] Economics and Policy of Energy. Environment and Technology. 2001:89-92.
[22]中国油气资源勘探、开发、供给及储备现状分析及趋势研究报告[R].2007.
[22]周宇.现代企业集团税收筹划与控制[J].河南商业高等专科学校学报,2005,3:95-97.
[23]张莉.企业集团税收筹划探微[J].商场现代化,2006,1(中旬刊):171-172.
[24]冀星,郗小林,钱家麟等.我国石油安全战略探讨[J].中国能源.2004.1(26).1:16-20.
[25]姜雅净.关于税收筹划的理论与实践的可行性研究[J].商业研究,2004,11:61-62.
[26]王俊西.浅论企业税收筹划[J].西安财经学院学报,2004(12):55-58.
[27]陈丙,洪祺福,张玉.油气田企业税收筹划的风险与防范[J].西南石油学院学报, 2005,1:90-93.
[28]苏强.企业纳税筹划风险问题探析[J].集团经济研究,2006(16):267.
[29]孟英姿.浅析企业税务筹划的风险及防范[J].科技经济市场,2006.11:63-64.
[30]王智群.企业税收筹划的风险及其防范问题[J].当代经理人,2006.12:128.
[31]周毓.浅谈企业集团税收筹划策略[J].甘肃科技纵横,2004(33)4:106.
[32] 2007年税收政策盘点. http://www.zjczds.com/html/1205330290437.shtml
[33]贺志东.石油(天然气)化工企业税收筹划[M].清华大学出版社.2005,5.119-166.
[34]中国注册会计师协会.2006年度注册会计师全国统一考试税法教材[M].北京:经济科学出版社.2006,125-127.
[35]王丽君,王甲山.新税制对石油工业的影响及政策建议[J].现代情报,2004,2(4):61-63.
[36]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),2007.1(9): 24-26.
[37]王树锋.企业税收筹划[M].哈尔滨:哈尔滨工程大学出版社,2003,89-92.
[38]王树锋,王乐玲.我国东北油气田企业的税收筹划问题研究[J].黑龙江八一农垦大学学报,2007.2(19):93-94.
[39]王树锋,时悦,张梅.影响东北老工业基地企业纳税筹划的要素及对策分析[J].科技资讯,2007,1:142-143.
[40]杨林.企业跨国经营税收筹划研究[J].中国海洋大学学报(社会科学版),2003.1:25-28.
[41]武荣春,王贞奇.浅议纳税筹划涉及的风险与防范对策[J].河北企业,2007,4:8-9.
[42]刘鑫.税收筹划的动因、风险与规避[J].企业技术开发,2007.3(26):73-74.
[2]唐腾翔,唐向.税收筹划[M].北京:中国财政经济出版社,1994,5-7.
[3] Dorfman, M. S. Introduction to Risk Management and Insurance (7th Edition). Prentice Hall, 2001:16-18.
[4]盖地.税务会计与税收筹划[M].大连:东北财经大学出版社,2001,36-38.
[5]宋献中.税收筹划与企业财务管理[M].广州:暨南大学出版社,2002,56-58.
[6]王国华,张美中.纳税筹划理论与实务[M].北京:中国税务出版社,2005,3-5.
[7]闰晟.我国企业税收筹划研究[D].南昌:江西财经大学,2004.
[8]黄衍电.税收政策与筹划[M].北京:经济科学出版社,2002,3-46.
[9]张英明,吴冬梅.对税收筹划问题的理性思考[J].经济与管理,2005,5:95-97.
[10]饶建辉.企业集团税收筹划研究[D].南宁:广西大学,2005.
[11]涂龙力,王鸿貌.税收筹划的法律问题初控[J].财经问题研究,1999(12):5-15.
[12]张斌.博弈论在税收筹划中的运用[J].商业经济,2004(12):56-57. [13 James. Tax Planning & Taxation. Journal of Accounting & Economics, 2001(2):25-30.
[14]周爱国.论面向21世纪我国油气田企业的可持续发展[J].油气田环境保护.2002,3:2-3.
[15] The Future of Sustainable Development. Building Design & Construction, 2003,(11):38-40.
[16]支文广.石油开采企业可持续发展战略研究.天津:河北工业大学,2002.
[17] Hilson Gavin, Busu Arun. J. Devising Indicators of Sustainable Development for the Mining and Minerals Industry: An Analysis of Critical Background Issues. International Journal for Sustainable Development & World Ecology, 2003, (4):545-557.
[18] Sam Fletcher, Senior Writer. Oil Market Turning Point Seen in 2Q 2000. Oil & Gas Journal,2000, (2): 26-27.
[19] Van Amum. Can the Chemical Industry Sustainable Development. Chemical Market Reporter, 2003,(8):8-12.
[20] Michael Traynor. The Oil Crisis, Risk and Evidence-based Practice. NursingInquiry, 2002, (9): 162-169.
[21] Economics and Policy of Energy. Environment and Technology. 2001:89-92.
[22]中国油气资源勘探、开发、供给及储备现状分析及趋势研究报告[R].2007.
[22]周宇.现代企业集团税收筹划与控制[J].河南商业高等专科学校学报,2005,3:95-97.
[23]张莉.企业集团税收筹划探微[J].商场现代化,2006,1(中旬刊):171-172.
[24]冀星,郗小林,钱家麟等.我国石油安全战略探讨[J].中国能源.2004.1(26).1:16-20.
[25]姜雅净.关于税收筹划的理论与实践的可行性研究[J].商业研究,2004,11:61-62.
[26]王俊西.浅论企业税收筹划[J].西安财经学院学报,2004(12):55-58.
[27]陈丙,洪祺福,张玉.油气田企业税收筹划的风险与防范[J].西南石油学院学报, 2005,1:90-93.
[28]苏强.企业纳税筹划风险问题探析[J].集团经济研究,2006(16):267.
[29]孟英姿.浅析企业税务筹划的风险及防范[J].科技经济市场,2006.11:63-64.
[30]王智群.企业税收筹划的风险及其防范问题[J].当代经理人,2006.12:128.
[31]周毓.浅谈企业集团税收筹划策略[J].甘肃科技纵横,2004(33)4:106.
[32] 2007年税收政策盘点. http://www.zjczds.com/html/1205330290437.shtml
[33]贺志东.石油(天然气)化工企业税收筹划[M].清华大学出版社.2005,5.119-166.
[34]中国注册会计师协会.2006年度注册会计师全国统一考试税法教材[M].北京:经济科学出版社.2006,125-127.
[35]王丽君,王甲山.新税制对石油工业的影响及政策建议[J].现代情报,2004,2(4):61-63.
[36]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),2007.1(9): 24-26.
[37]王树锋.企业税收筹划[M].哈尔滨:哈尔滨工程大学出版社,2003,89-92.
[38]王树锋,王乐玲.我国东北油气田企业的税收筹划问题研究[J].黑龙江八一农垦大学学报,2007.2(19):93-94.
[39]王树锋,时悦,张梅.影响东北老工业基地企业纳税筹划的要素及对策分析[J].科技资讯,2007,1:142-143.
[40]杨林.企业跨国经营税收筹划研究[J].中国海洋大学学报(社会科学版),2003.1:25-28.
[41]武荣春,王贞奇.浅议纳税筹划涉及的风险与防范对策[J].河北企业,2007,4:8-9.
[42]刘鑫.税收筹划的动因、风险与规避[J].企业技术开发,2007.3(26):73-74.