Research On The Tax Planning Of Oil-gas Field Enterprise In China

The petroleum and natural gas are the important material base of our country economy development. Following the economy fast development, the demand of petroleum and natural gas are increasingly day by day. But, the oil-gas field enterprise in China is in the sustainable development critical moment, the oil-gas field main sub-area gradually enter the later period phase of exploitation, the low production and low effect oil region is increasing, the creation proven reserves are insufficient, the proportion of difficult to use reserves is bigger. Based on above situation, system analysis the tax policy, tax structure and level of oil-gas field enterprise, research on the influence of tax system to the oil-gas field enterprise, analysis the main reason of affect the oil-gas field enterprise tax burden, fully research and utilization tax law, and formulate the reasonable tax planning strategy, those are urgently researching topic. It is advantageous to prompt formulate the related policy measure, and promote oil-gas field enterprise to develop the oil-gas resources effectively and reasonably, and treat the domestic and foreign market competition.The oil-gas resources are the important foundation of our country economy development. The passage researches on the oil-gas resources demand and our country's oil-gas field enterprise sustainable development. And it embarks from the tax planning elementary theory. Introducing the theory root of oil-gas enterprise tax planning, analyzing the necessity and the feasibility of oil-gas field enterprise tax planning, unifies the present situation of oil-gas field enterprise development and the tax planning, and paying attention to the risk of oil-gas field enterprise tax planning. The oil-gas field enterprise sustainable development is the demand of enterprise development and is the need of the economic global integration. Implementing tax planning is the important support of enhancement enterprise international competition strength, and it may promote the enterprise sustainable development. At the same time, it is the world market competition inevitable demand. We should pay attention to the macroscopic and microscopic policy change caused the tax planning risk. So that putting forward the oil-gas field enterprise tax planning concrete policy proposal. So that putting forward the oil-gas field enterprise tax planning concrete policy, which is that the oil-gas field enterprise takes the enterprise group; it needs correctly implement the policy tax planning. In the process of enterprise management, formulating preferential benefit tax planning strategy. In the process of invest, finance and internal management, formulating festival tax planning. From analysis the cost and benefit of the enterprise, formulating the risk guard strategy. In the process of transnational management, using correctly tax planning be to enhance the international competition strength. Through implementing the tax planning strategy, hope to provide the policy support for the oil-gas enterprise sustainable development, and to provide the safeguard for our country economy development to the oil gas demand.