我国天然气行业税费研究

发布时间：2018-04-28 21:06

  本文选题：天然气行业 + 税费　； 参考：《东北石油大学》2017年硕士论文

【摘要】：在经济能源可持续发展的今天,完成以石油为主要能源向低碳或无碳能源发展、绿色经济转型的目标迫在眉睫,天然气作为典型的清洁资源是能源改革中的重点,与此同时供给侧改革深化在2017年进一步推进,为保证天然气上中下游乃至全行业的健康发展,缓解经济发展与环境保护之间的矛盾,需要建立各阶段调配合理、科学完善的天然气税费制度,以此保障天然气企业稳定发展,同时合理引导清洁能源投资和消费,促进能源节约和可持续利用,实现绿色发展的目标。论文以天然气行业税费为研究对象,采用文献研究法、比较研究法、经验总结法等研究方式,具体内容为四个部分。首先,界定了天然气行业的具体范围,阐述天然气税费涉及的相关理论,并分析天然气需求量、供给量和能源地位。其次,阐述天然气行业税费历史沿革过程,在此基础上对天然气上游(包括海陆)、下游税费分布状况、税费内部构成及成本分布,根据中石油、中海油等天然气企业存在税负相对较重、税费成本构成不合理等现状,重点从行业税费设计和行业税费管理角度分析天然气行业存在的包括税费体系不完整、税费结构不合理、具体税种改革不完善、天然气优惠政策不成体系、财务人员税费政策掌握不足等天然气行业税费存在的具体问题。第三,借鉴美国、英国天然气行业上下游税费实践经验,通过对比分析税费项目、税收水平和税收优惠政策,得出天然气税费体系相对完善、税费优惠重点突出、激励政策形式多样等启示。第四,提出改革天然气行业税费遵循的体系性、针对性、特殊性、实时性等原则,在此基础提出完善改革我国天然气行业税费制度的具体建议,包括建立海陆统一税费体系、建立独立的天然气保障体系、加强资源税、增值税、所得税的等税种改革并开征碳税、推进天然气税费优惠政策体系的完善等具体建议。
[Abstract]:Today, with the sustainable development of economic energy, the goal of green economy transition from oil as the main energy source to low-carbon or non-carbon energy is urgent. Natural gas, as a typical clean resource, is the focus of energy reform. At the same time, the deepening of supply-side reform will be further promoted in 2017. In order to ensure the healthy development of the upper, middle and lower reaches of natural gas and even the whole industry, and to alleviate the contradiction between economic development and environmental protection, it is necessary to establish a reasonable allocation of each stage. The scientific and perfect tax and fee system of natural gas can ensure the steady development of natural gas enterprises, reasonably guide the investment and consumption of clean energy, promote energy conservation and sustainable utilization, and realize the goal of green development. This paper takes the tax and fee of natural gas industry as the research object, adopts the literature research method, the comparative research method, the experience summary method and so on, the concrete content is four parts. Firstly, it defines the specific scope of natural gas industry, expounds the related theories of natural gas tax and fee, and analyzes the demand, supply and energy status of natural gas. Secondly, the historical evolution process of tax and fee in natural gas industry is expounded. On the basis of this, the distribution of taxes and fees, the internal composition and cost distribution of taxes and fees in the upper reaches (including sea and land, downstream) of natural gas are discussed according to PetroChina. CNOOC and other natural gas enterprises have a relatively heavy tax burden and unreasonable composition of tax and fee cost. From the angle of industry tax and fee design and industry tax management, the paper analyzes the existence of natural gas industry including incomplete tax and fee system, unreasonable structure of tax and fee, etc. The specific tax reform is not perfect, the preferential policy of natural gas is not systematic, and the tax policy of financial personnel is not grasped enough, and there are some specific problems existing in the tax and fee of natural gas industry. Thirdly, drawing lessons from the practical experience of the upstream and downstream taxes and fees in the natural gas industry of the United States and Britain, and by comparing and analyzing tax items, tax levels and tax preferential policies, it is concluded that the natural gas tax and fee system is relatively perfect, and the tax and fee preferences are prominent. The form of incentive policy is various and so on enlightenment. Fourth, the paper puts forward the principles of systematicness, pertinence, particularity and real time of reforming tax and fee in natural gas industry. On this basis, it puts forward some concrete suggestions to perfect the tax and fee system of natural gas industry in our country, including the establishment of unified taxation system for land and sea. To establish an independent natural gas security system, to strengthen the tax reform of resources tax, value-added tax, income tax, and to levy carbon tax, and to promote the perfection of the preferential policy system of natural gas tax.
【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;F426.22
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本文编号：1816866