中国石油税费管理模式研究
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摘要
石油税费管理模式问题是管理与经济领域一个具有重要理论与现实意义的研究课题。为实现我国石油税费管理模式的优化,需要在石油税费制度、石油税费会计制度、石油税费征管等方面进行优化设计与研究。石油税费制度是税费管理模式的核心问题,税费制度的优化和完善既是一个难以达到最优的理论难题,又是一个难以最优执行的实践难题,具有牵一发动全局的关键作用。
针对这一难题,本文以优化石油资源税和构建石油环境税作为优化石油税费制度的主要目标,引入可持续发展理论和最优税收理论,重点研究基于两期模型的资源税的设计和基于石油资源有效利用的环境税,对石油税费管理模式中石油税费制度的优化设计展开研究。本文的具体研究工作如下:
(1)石油税费制度的优化设计研究。对国内外现有石油税费管理模式所包含的石油税费种类进行分析,给出了基于可持续供给模型的石油资源税模型并通过实例计算得出从价定率的资源税税率;根据石油资源的有效利用,提出了环境税模型;根据宏观税费率相关分析,给出降低石油企业所得税率的建议;通过对企业税负分析,建议将增值税由生产型改为消费型,通过以上措施来优化我国的石油税费制度。
(2)石油税费征管及会计制度的研究。分析了税收征管优化的措施,就税收机构的精简及征管水平及效率的提高进行了研究;就石油在矿区权益获得、石油勘探、开发及生产阶段的会计制度进行了优化设计。
(3)我国石油税费管理模式的构建。针对前期的研究成果,根据我国石油地质的分布特点,构建了我国陆相油藏富油区、贫油区的石油税费管理模式以及我国海上油田石油税费管理模式和海外投资的石油税费管理模式。针对每一种石油税费管理模式主要在石油税费制度的构建、会计准则的制定等方面进行设计,在各管理模式最后进行了模型分析与实例验证,并就优化后的我国石油税费管理模式提出了相应的配套措施。本研究是石油税费理论与最优税收理论等学科理论和方法的交叉与渗透,对解决我国石油税费管理模式优化这一热点和难点问题进行了有益的探索。其研究成果对解决我国石油行业面临的管理落后、效率低下问题,实现可持续发展有很好的借鉴作用。
Research on management pattern for petroleum tax and fee problem is an issue with importantly theoretical and practical significance in the field of management and Economic. Many of the things need to be done to realize the optimization and design on management pattern for Chinese petroleum tax and fee, such as the learning and research of the accounting system, the system of tax and fee and the collection and management of petroleum. The system of tax and fee is the core of the management pattern for petroleum tax and fee. The optimization and consummation are not only the problem in theory but also the problem in execution. The design of petroleum tax and fee is a difficult problem, which the research in the research on management pattern for petroleum tax and fee is confronted with.
Focusing on the problem of the design of petroleum tax and fee, this paper aims at optimizing the resource tax and constructing the environment tax for optimizing the system of petroleum tax and fee. This paper applies theories in sustainable development and the optimization, and mainly studies the design of resource tax based on two-stage model and environment tax based on effective using. The detailed contents studied in the paper are as follows:
(1) The research on the system of petroleum tax and fee. Based on the analysis of petroleum tax and fee types about the management pattern for domestic and foreign petroleum tax and fee, the resource tax model based on sustainable development and the rate of resource tax getting from computation are presented. Based on the effective using of petroleum, the environment tax model is presented. The advice of reducing the rate of obtained tax is given according the analysis of macroscopic tax and fee rate. The suggestion of changing the value-added tax from the type of production to consumption is given according the analysis of enterprise tax burden. All of the methods are proposed to optimize the petroleum tax and fee.
(2) The research on the accounting system and collection and management of petroleum. The measures of optimization of collection and management of petroleum are analyzed. The research of reducing the parts and improving the efficiency is designed and developed. The optimization and design of accounting system are done in getting the mining area rights and exploring the petroleum.
(3) The research on the constructing of the management pattern for Chinese petroleum tax and fee. This paper constructs the petroleum tax and fee management pattern for the rich area, poor area of our country land facies oil deposit, offshore field and the foreign investment petroleum tax and fee management pattern according to our country petroleum geographical distributed characteristic in view of the frontal research. Focusing on each of the management pattern, constructing of the petroleum tax and fee, making of the accounting system, model analyzing and example confirmation are employed to design the optimization management pattern for Chinese petroleum tax and fee. Finally, many corresponding coordinated sets of measures are proposed to optimize the management pattern for Chinese petroleum tax and fee.
The research in this paper has promoted the interaction and inosculation between the theory of petroleum tax and fee and Optimization. It is the beneficial exploration for solving the optimizing the management pattern for Chinese petroleum tax and fee. The research result in this paper can provide the management and efficiency improving and sustainable development in the Oil industry of our country.
针对这一难题,本文以优化石油资源税和构建石油环境税作为优化石油税费制度的主要目标,引入可持续发展理论和最优税收理论,重点研究基于两期模型的资源税的设计和基于石油资源有效利用的环境税,对石油税费管理模式中石油税费制度的优化设计展开研究。本文的具体研究工作如下:
(1)石油税费制度的优化设计研究。对国内外现有石油税费管理模式所包含的石油税费种类进行分析,给出了基于可持续供给模型的石油资源税模型并通过实例计算得出从价定率的资源税税率;根据石油资源的有效利用,提出了环境税模型;根据宏观税费率相关分析,给出降低石油企业所得税率的建议;通过对企业税负分析,建议将增值税由生产型改为消费型,通过以上措施来优化我国的石油税费制度。
(2)石油税费征管及会计制度的研究。分析了税收征管优化的措施,就税收机构的精简及征管水平及效率的提高进行了研究;就石油在矿区权益获得、石油勘探、开发及生产阶段的会计制度进行了优化设计。
(3)我国石油税费管理模式的构建。针对前期的研究成果,根据我国石油地质的分布特点,构建了我国陆相油藏富油区、贫油区的石油税费管理模式以及我国海上油田石油税费管理模式和海外投资的石油税费管理模式。针对每一种石油税费管理模式主要在石油税费制度的构建、会计准则的制定等方面进行设计,在各管理模式最后进行了模型分析与实例验证,并就优化后的我国石油税费管理模式提出了相应的配套措施。本研究是石油税费理论与最优税收理论等学科理论和方法的交叉与渗透,对解决我国石油税费管理模式优化这一热点和难点问题进行了有益的探索。其研究成果对解决我国石油行业面临的管理落后、效率低下问题,实现可持续发展有很好的借鉴作用。
Research on management pattern for petroleum tax and fee problem is an issue with importantly theoretical and practical significance in the field of management and Economic. Many of the things need to be done to realize the optimization and design on management pattern for Chinese petroleum tax and fee, such as the learning and research of the accounting system, the system of tax and fee and the collection and management of petroleum. The system of tax and fee is the core of the management pattern for petroleum tax and fee. The optimization and consummation are not only the problem in theory but also the problem in execution. The design of petroleum tax and fee is a difficult problem, which the research in the research on management pattern for petroleum tax and fee is confronted with.
Focusing on the problem of the design of petroleum tax and fee, this paper aims at optimizing the resource tax and constructing the environment tax for optimizing the system of petroleum tax and fee. This paper applies theories in sustainable development and the optimization, and mainly studies the design of resource tax based on two-stage model and environment tax based on effective using. The detailed contents studied in the paper are as follows:
(1) The research on the system of petroleum tax and fee. Based on the analysis of petroleum tax and fee types about the management pattern for domestic and foreign petroleum tax and fee, the resource tax model based on sustainable development and the rate of resource tax getting from computation are presented. Based on the effective using of petroleum, the environment tax model is presented. The advice of reducing the rate of obtained tax is given according the analysis of macroscopic tax and fee rate. The suggestion of changing the value-added tax from the type of production to consumption is given according the analysis of enterprise tax burden. All of the methods are proposed to optimize the petroleum tax and fee.
(2) The research on the accounting system and collection and management of petroleum. The measures of optimization of collection and management of petroleum are analyzed. The research of reducing the parts and improving the efficiency is designed and developed. The optimization and design of accounting system are done in getting the mining area rights and exploring the petroleum.
(3) The research on the constructing of the management pattern for Chinese petroleum tax and fee. This paper constructs the petroleum tax and fee management pattern for the rich area, poor area of our country land facies oil deposit, offshore field and the foreign investment petroleum tax and fee management pattern according to our country petroleum geographical distributed characteristic in view of the frontal research. Focusing on each of the management pattern, constructing of the petroleum tax and fee, making of the accounting system, model analyzing and example confirmation are employed to design the optimization management pattern for Chinese petroleum tax and fee. Finally, many corresponding coordinated sets of measures are proposed to optimize the management pattern for Chinese petroleum tax and fee.
The research in this paper has promoted the interaction and inosculation between the theory of petroleum tax and fee and Optimization. It is the beneficial exploration for solving the optimizing the management pattern for Chinese petroleum tax and fee. The research result in this paper can provide the management and efficiency improving and sustainable development in the Oil industry of our country.
引文
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