Research On The Problems And Countermeasures Of Value-added Tax In Chinese Oil-gas Field Enterprise

As a basic industry, the oil-gas industry on the condition of socialist market economy plays a vital role in the development of the national economy. It has become a big problem to be solved urgently which is how to develop and conserve the petroleum effectively; insist on the strategy of sustainable development; protect and promote the development of the oil-gas field enterprise soundly and meet the needs of economic construction and national defense combat readiness. Tax revenue is the main form of national fiscal revenue, and it is also the main method that the nation carries on macro-control and regulates distribution relation to the economic. As the important economic lever for our country to adjust oil-gas industry, oil-gas tax revenue is crucial for the development of oil-gas enterprise. The value-added tax is the first largest tax in our country and plays an extremely important part in the development of oil-gas field enterprise.To aim at the current situation of the value-added tax in our country, this article makes an intensive study and analysis on the value-added tax of the oil-gas field enterprise. After elaborating the article's study background and significance, study contents & method and evalution of the thesis, it looks back the value-added tax process history of our country's oil-gas field enterprise. It divides the process history into three stages: the junior stage, the reform stage and the northeast transition experimental stage. And it carries out analysis and evaluation to the value-added tax payment affairs in each stage. Then it introduces the current situation of the value-added tax system in some main foreign oil-producing countries, analyzes and compares with our country's oil-gas field enterprise in order to put forward some referential proposals about the value-added tax system reform in Chinese oil-gas field enterprise. This article puts emphasis on analyzing the problems that exist in the value-added tax system of our country's oil-gas field enterprise, that is: the tax treatment of services which relative to the oil-gas field enterprise is not standardized enough; the production value-added tax is not applicable to the oil-gas field enterprise; the provision about the value-added tax rate of oil-gas field enterprise is unreasonable; the input value-added tax credit standard which the oil-field enterprise's fee for reserves & compensation and the oil field maintenance expense is disaccord; it is unsuitable for the oil-gas field enterprise to implement pre-rate; the value-added tax burden of the survival enterprises are increased, etc. At last, in view of the above problems, the article gets help from mathematical model, integrates the qualitative analysis with the quantitative analysis together, integrates the theory analysis with the practice analysis together, and takes a series of assorted proposals to perfect the value-added tax system of the oil-gas field enterprise. The concrete proposals include: further standardize the tax treatment of services which relative to the oil-gas field enterprise; promote the consumption value-added tax in oil-gas field enterprise firstly; unify the input value-added tax credit standard which the oil-field enterprise's fee for reserves & compensation and the oil field maintenance expense; cancel the provision which is to implement pre-rate in oil-gas field enterprise; lighten the tax burden of the survival enterprises, etc. It is hoped that the article will be a great boon to perfect the value-added tax system and promote the development of the oil-gas field enterprise.