摘要
近年来,随着全球能源危机的加剧,我国石油企业国内、国际经营均面临严峻挑战,可持续发展的压力和阻力不断增大。对此,石油企业加快了以降本增效、重组改制、“走出去”为核心的战略调整,加强了对企业收益和成本的关注。税收支出作为石油企业成本的重要组成部分,对其进行有效筹划将有助于降低石油企业的成本,提高其整体效益和财务管理水平,增强国内、国际市场的竞争力。因此,深入研究石油企业纳税筹划有关问题,对石油企业实施科学有效的纳税筹划显得尤为必要。
论文从纳税筹划原理入手,综合运用税收学、企业管理理论、计量经济学、财务学以及博弈论等学科的理论工具与研究方法,对石油企业纳税筹划问题了进行深入系统的研究。首先,论文通过对国内外纳税筹划研究文献的归纳整理,分析了纳税筹划的研究现状及存在的问题,总结石油企业纳税筹划领域研究的不足。其次,概述了纳税筹划概念、分类、原则、基本技术以及纳税筹划影响因素,介绍了契约论、效应论及博弈论相关经济学理论,阐述了石油企业及其特点,探讨石油企业纳税筹划的内部和外部动因,为深入研究石油企业纳税筹划打下理论基础。第三,以经济学的相关理论为分析工具,从宏观和微观两个角度分析了石油企业纳税筹划的经济效应,说明石油企业进行纳税筹划具有积极意义;运用博弈论的决策分析理论,剖析石油企业进行纳税筹划过程可能涉及的参与人及相互之间的博弈关系,为更好的进行纳税筹划实践提供理论依据。第四,通过总结石油企业目前主要税费政策状况,探讨现行石油企业税制的不足,分析了石油企业在纳税筹划活动中面临的诸如纳税筹划认识不足、组织结构缺乏、忽视筹划的积极作用、筹划人才匮乏等问题。第五,基于石油企业税费政策内容,结合石油行业特点,设计了石油企业纳税筹划的目标及总体框架,以财务活动为主线,从国内和跨国经营两个层面,具体分析了我国石油企业在筹资、投资、生产经营和利润分配等经济活动中的纳税筹划策略,具体包括:在国内经营过程中,通过选择合理的筹资形式进行筹资筹划,选择企业组织形式、投资方式进行投资筹划,选择合适的采购、存货计价及成本费用扣除方式进行生产经营筹划,通过设计薪酬体系、选择利润分配方式进行利润分配筹划;在跨国经营活动中,通过资本弱化、组建国际金融公司进行筹资筹划,选择投资地点和企业组织形式进行投资筹划,通过转移定价和跨国服务费用分摊实施生产经营筹划,采取套用国际税收协定、延迟汇回股利时间、以商品代替股利支付等进行利润分配筹划。第六,通过对某石油天然气集团公司国内和跨国经营筹资、投资、生产经营和利润分配活动中的纳税筹划策略进行实例分析,进一步验证了石油企业纳税筹划策略的可行性和有效性。最后,分析了石油企业纳税筹划过程中面临的政策环境变化、税务机关执法偏差、经营活动、筹划操作等风险,剖析了风险产生的原因,设计了事前风险评估、事中风险监测和事后风险评价的风险评价体系,提出了通过强化纳税筹划风险意识、关注纳税筹划政策环境变化、加强与税务机关沟通与协调、成立纳税筹划专门管理机构、提高纳税筹划人员专业水平、建立纳税筹划内部控制系统、通过纳税筹划外包转移风险等有效防范石油企业纳税筹划风险的措施。
通过论文的研究,以期对丰富纳税筹划理论体系,为石油企业实施科学有效的纳税筹划提供理论参考和实践指导有所裨益。
In recent years, China's petroleum enterprises are facing severe challenges in thedomestic and international business with the intensification of the global energy crisis, whichincreases the pressure and resistance of sustainable development. In this regard, petroleumenterprises speed up strategic adjustment with cost efficiency, restructuring and "going out"as the core, strengthen focus on the profits and costs of enterprises. As an important part ofthe cost of petroleum enterprises, the effective planning of tax expenditures will helppetroleum enterprises to reduce the cost, improve the overall effectiveness and financialmanagement, and enhance the competitiveness in the domestic and international markets.Therefore, it is particularly necessary for petroleum enterprises to do in-depth research on taxplanning and carry out scientific and effective tax planning.
The paper starts from the principle of tax planning and conducts an in-depth andsystematic study on the tax planning issues of petroleum enterprises by applying the theoriesand approaches of taxation, business management, econometrics, finance, game theory andother disciplines. Firstly, the paper analyzes research status and existent problem of taxplanning, and summarizes the insufficiency in the research about tax planning of petroleumenterprises by summing up the research literature about tax planning at home and abroad.Secondly, the paper makes an overview of concept, classification, principles, basic techniquesand influencing factors of tax planning, introduces the contract theory, effect theory and gametheory related to economic theory, expounds the petroleum enterprises and theircharacteristics, and discusses the internal and external motivations of tax planning for thepetroleum enterprises, which lay a theoretical foundation for further research on tax planningof petroleum enterprises. Thirdly, using the relevant economic theory as an analysis tool, thepaper analyzes the economic effects of tax planning of petroleum enterprises from bothaspects of macro and micro, which shows that tax planning of petroleum enterprises is ofpositive significance. Using decision-making analysis of game theory, the paper dissects theparticipants and their game relationship that may involve in the process of tax planning ofpetroleum enterprises, in order to better provide the theoretical basis for the practice of taxplanning. Fourthly, by summing up the current situation of main tax policy of petroleumenterprises, the paper discusses deficiencies of current tax system of petroleum enterprises,and analyzes the main problems that petroleum enterprises are facing in the tax planningactivities such as the insufficient understanding of tax planning, lack of organization structure, ignoring the positive role of planning and shortage of planning personnel. Fifthly, based onthe tax policy of petroleum enterprises, objectives and the overall framework of tax planningof petroleum enterprises are designed combining with the characteristics of petroleumindustry. With the financial activities to be the main line, the paper concretely analyzesstrategies of tax planning of petroleum enterprises in our country for activities includingfinancing, investment, production and operation, distribution of profits and so on from twoaspects of domestic and multinational operations, including choosing a reasonable form offinancing for financing planning, the form of enterprise organization and investment forinvestment planning, the appropriate way of purchasing, inventory valuation and deduction ofcost and expense for production and operation planning, the design of remuneration systemand the way of profit distribution for profit distribution planning in the process of domesticbusiness, and the thin capitalization, the formation of the international finance corporation forfinancing planning, investment destination and the form of enterprise organization forinvestment planning, transfer pricing and the allocation of multinational service charge forproduction and operation planning, the applying of international tax treaty and the time-delayof repatriating dividends, commodity instead of dividend payment for profit distributionplanning in the multinational business activities. Sixthly, by analyzing an example of apetroleum and gas group corporation for tax planning strategy in the domestic andmultinational business activities including financing, investment, production and operationand profit distribution, the paper further substantiates the feasibility and effectiveness of taxplanning strategy of petroleum enterprises. Finally, the paper analyzes the risks thatpetroleum enterprises are facing in the process of tax planning such as the change of policyenvironment, the deviation of law enforcement of tax authority, business activities, planningoperations, dissects the causes of risk, designs the system of risk assessment including priorrisk assessment, in-process risk monitoring and after risk assessment, and puts forwardmeasures effectively preventing petroleum enterprises from the risk of tax planning includingstrengthening risk awareness of tax planning, paying attention to change of policyenvironment of tax planning, strengthening communication and coordination with the taxauthority, setting up specialized management institution for tax planning, improvingprofessional level of tax planners, establishing internal control system for tax planning,transferring risk through the outsourcing of tax planning and so on.
The research in this paper is expected to rich theoretical system of tax planning and toprovide theoretical reference and practical guidance for petroleum enterprises to carry outscientific and effective tax planning.
引文
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