税收政策对油气产业可持续发展的影响及优化对策研究

发布时间：2018-01-24 12:37

本文关键词： 可持续发展油气产业税收政策　出处：《中国石油大学（华东）》2013年硕士论文　论文类型：学位论文

【摘要】：油气产业作为一项基础性产业，在国民经济的发展中有着极其重要的地位。然而，我国油气产业的可持续发展正面临着严峻的形势，如何有效开发和综合利用油气资源，维持油气产业经济效益的稳定增长，将直接影响到国民经济的发展和国家能源的安全。税收作为国家宏观调控和调节分配关系的重要经济手段，对油气产业可持续发展的影响不容忽视，，良好的税收政策将有利于促进油气产业的可持续发展。因此，基于可持续发展对油气产业税收政策进行分析和研究具有极强的现实意义。首先对油气产业和油气产业可持续发展进行了界定，明确了税收政策与油气产业可持续发展之间的基本关系和税收政策对油气产业可持续发展的影响机理；其次，介绍了我国油气产业税收政策的历史沿革和现状，并假设税收政策与油气产业可持续发展具有负相关关系，随后构建了油气产业可持续发展和税收政策的评价指标体系，通过主成分分析、相关性分析和回归分析揭示了税收政策与油气产业可持续发展之间的关系。在此结论的基础上，提出了现行税收政策中存在的不利于油气产业可持续发展的问题。最后，围绕油气产业可持续发展税收政策的不足和问题，提出了创新油气产业税收政策立法理念、建立健全科学合理的油气产业税收体系，并针对具体税种如企业所得税、资源税、增值税和石油特别收益金提出了相关优化建议。
[Abstract]:As a basic industry, oil and gas industry plays an extremely important role in the development of national economy. However, the sustainable development of oil and gas industry in China is facing a severe situation. How to develop and utilize oil and gas resources effectively and maintain the steady growth of economic benefits of oil and gas industry. It will directly affect the development of national economy and the security of national energy. As an important economic means of national macro-control and regulation of distribution, the impact of taxation on the sustainable development of oil and gas industry can not be ignored. Good tax policy will help to promote the sustainable development of oil and gas industry, therefore, it is of great practical significance to analyze and study the tax policy of oil and gas industry based on sustainable development. Firstly, it defines the oil and gas industry and the sustainable development of the oil and gas industry, and clarifies the basic relationship between the tax policy and the sustainable development of the oil and gas industry and the influence mechanism of the tax policy on the sustainable development of the oil and gas industry. Secondly, it introduces the history and current situation of the tax policy of oil and gas industry in China, and assumes that there is a negative correlation between the tax policy and the sustainable development of oil and gas industry. Then the evaluation index system of the sustainable development of oil and gas industry and tax policy is constructed, and the principal component analysis is carried out. Correlation analysis and regression analysis reveal the relationship between tax policy and the sustainable development of oil and gas industry. Put forward the current tax policy is not conducive to the sustainable development of oil and gas industry problems. Finally, around the sustainable development of oil and gas industry tax policy deficiencies and problems. This paper puts forward the idea of innovating the tax policy of oil and gas industry, establishing and perfecting the scientific and reasonable tax system of oil and gas industry, and aiming at specific taxes such as enterprise income tax and resource tax. Value added tax and oil special income are recommended for optimization.
【学位授予单位】：中国石油大学（华东）
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F426.22

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