LH油田公司纳税管理存在的问题及对策研究
发布时间：2018-07-25 11:01
【摘要】：石油资源是非常重要的战略能源,在当前全球经济发展中,石油资源的重要性无与伦比,石油资源的开采与勘探正愈发受到大家的重视。油田企业从钻探、采油、炼化、销售到财务结算等所有流程都跟纳税管理工作有关系,而且在经营活动中,大部分的财务管理行为都与纳税行为有关联,比如:投资、融资、生产经营,利润分配等管理行为都必然要受到到纳税行为的影响,纳税管理以其无与伦比的重要性决定了其在企业日常经营和财务管理中的重要地位。所以,企业在日常经营管理过程中,以企业自身实际情况为基础,利用国家的税收优惠政策以及法律法规中的减免税政策,合理、有效地实施纳税管理是非常重要的。首先通过查阅大量有关纳税管理的参考文献,将参考资料中的一些观点与此次研究的目的进行结合,对LH公司的纳税管理进行了专门的分析;其次阐述纳税管理基本内涵,对企业纳税管理相关概念进行了讲解;再次对LH油田公司纳税管理现状进行分析,主要包括公司概况、纳税管理的内外部环境、纳税管理现状及特点,主要针对LH油田公司在纳税管理方面存在的问题加以探讨;最后提出完善LH油田公司纳税管理的对策。本文将根据企业日常经营与纳税管理的实际情况,运用理论联系实际的方法,从纳税管理对企业经营发展的影响入手,从LH油田公司的日常运作出发,结合国家的税收法律、法规,为LH油田公司制定切实可行的纳税管理方案,这对于LH油田公司的发展和未来具有积极而深远的影响。
[Abstract]:Oil resource is a very important strategic energy, in the current global economic development, the importance of petroleum resources is unparalleled, and the exploitation and exploration of petroleum resources are getting more and more attention. All processes from drilling, oil production, refining, sales to financial settlement are related to tax management, and most of the financial management activities are related to tax behavior, such as investment, financing, etc. Production management, profit distribution and other management behaviors are bound to be affected by tax behavior. Tax management has decided its important position in the daily operation and financial management of enterprises because of its unparalleled importance. Therefore, in the daily management process, based on the actual situation of the enterprise, it is very important to make use of the preferential tax policy of the country and the tax reduction and exemption policy in the laws and regulations to carry out the tax administration reasonably and effectively. First of all, by consulting a large number of references about tax administration, combining some points of reference with the purpose of this study, this paper makes a special analysis on the tax management of LH Company, and then expounds the basic connotation of tax management. The related concepts of enterprise tax management are explained, and the status quo of tax management in LH oilfield company is analyzed again, including the general situation of the company, the internal and external environment of tax management, the current situation and characteristics of tax management. This paper mainly discusses the problems existing in the tax management of LH oilfield company, and finally puts forward the countermeasures to perfect the tax management of LH oil field company. In this paper, according to the actual situation of daily operation and tax management of enterprises, by using the method of integrating theory with practice, starting with the influence of tax management on the development of enterprises, starting from the daily operation of LH oil field company, combining with the national tax law, It has a positive and profound influence on the development and future of LH oilfield company.
【学位授予单位】：东北石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F406.7;F426.22
本文编号：2143622
[Abstract]:Oil resource is a very important strategic energy, in the current global economic development, the importance of petroleum resources is unparalleled, and the exploitation and exploration of petroleum resources are getting more and more attention. All processes from drilling, oil production, refining, sales to financial settlement are related to tax management, and most of the financial management activities are related to tax behavior, such as investment, financing, etc. Production management, profit distribution and other management behaviors are bound to be affected by tax behavior. Tax management has decided its important position in the daily operation and financial management of enterprises because of its unparalleled importance. Therefore, in the daily management process, based on the actual situation of the enterprise, it is very important to make use of the preferential tax policy of the country and the tax reduction and exemption policy in the laws and regulations to carry out the tax administration reasonably and effectively. First of all, by consulting a large number of references about tax administration, combining some points of reference with the purpose of this study, this paper makes a special analysis on the tax management of LH Company, and then expounds the basic connotation of tax management. The related concepts of enterprise tax management are explained, and the status quo of tax management in LH oilfield company is analyzed again, including the general situation of the company, the internal and external environment of tax management, the current situation and characteristics of tax management. This paper mainly discusses the problems existing in the tax management of LH oilfield company, and finally puts forward the countermeasures to perfect the tax management of LH oil field company. In this paper, according to the actual situation of daily operation and tax management of enterprises, by using the method of integrating theory with practice, starting with the influence of tax management on the development of enterprises, starting from the daily operation of LH oil field company, combining with the national tax law, It has a positive and profound influence on the development and future of LH oilfield company.
【学位授予单位】：东北石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F406.7;F426.22
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相关期刊论文 前10条
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