Oil Industry Tax Policy Research

Nowadays, petroleum is the most important basal energy sources, chemical material, counts for the development of national economy much and is the important strategic material, which is called the blood of the industry economy. It holds the balance of the development of social economy.As the persistent and high-speed development of our country's economy, petroleum is more and more important for national economy as a energy source. The resource of petroleum has been consumed a lot in the last ten years, as the high-speed development of Chinese economy. And the resource of petroleum will be the bottleneck of the development of economy in the future. Along with it, the issue of Chinese petroleum become a crucial question for discussion. Recently, the petroleum industry has developed greatly. But, because China is in the crucial stage of economy developed quickly,whether the petroleum industry can satisfy the quick increase of consumptive requirement and support the high rise of economy or not, which possesses the fateful strategic significance for the realization of the development of our country's economy.The petroleum industry achieve the continuable development for a long term, which not only need the industry to perfect itself in all aspects constantly, but also need the government to sustain and lead it. The important function of government in the economic course determines it possess the most status in the development of the petroleum industry. And taxation is the effective means in the field of adjusting economy, and is also have important function in promoting the development of the petroleum industry. The taxation policy in the petroleum industry manifests the petroleum policy largely. The logical taxation policy could promote the effective utilization of petroleum resource and elevate the degree of assurance of petroleum safety. So, we must think much of the investigation about the taxation policy of petroleum industry.This thesis investigate the taxation policy of petroleum industry in four parts. Firstly, I introduce the important status and function of the petroleum industry, and expound that the petroleum industry has been the support of our national economy. So it is significant to investigate the taxation policy of petroleum industry. At the same time, I analyze the pertinency of petroleum industry and taxation, and illuminate the significance of perfecting the taxation policy of petroleum industry. Then, I analyse the state of our petroleum industry, and conclude the category and favourable policy of taxation in the petroleum industry. On the foundation of inducing it, I analyse the disadvantage of the taxation policy of petroleum industry from two aspects, the design in the whole and the design of revenue categories. For example, the petroleum taxation policy couldn't adjust the benefit between petroleum enterprises and government with the alteration of oil price. And taxation policy couldn't indicate the important guideline of saving energy sources fully, and lack the favourable taxation policy in encouraging the exploitation of low-grade resource, as well as the problems of the value added tax, resource tax and enterprise income tax in the taxation policy of petroleum industry.On the foundation of analyzing the disadvantages, by using for reference the taxation policy of America and other countries, I put forward the suggestions for perfecting the taxation policy of petroleum industry,from the point of view in perfecting Chinese taxation policy of petroleum industry as a whole. For example, I suggest that we should enhance the legal system of the taxation policy of petroleum industry,set up the taxation system which could reflect the character of oil price, change the extensive collection quomodo according to the object of oil area, raising the excise tax rate of gasoline and diesel oil and so on. If the taxation policy of petroleum industry is consummate, Chinese petroleum industry will develop harmoniously and fleetly.