Study Of The Oil Industry Tax Issues

Petroluem industry,which is the important basis of a national econemy, closely connected with the sustained, steady and healthy development of the national economy. Along with the development of our economy the demand of oil goes up day and day, and there is a large contradiction between oil suply and demand. How to exploit oil resources in effect is an important problem for us to solve.Revenue, which is the main manner of our national budget income, is also one of the most important mesures for government to regulate the whole economy. Petroleum revenue is a economy leverage which can adjust the whole industrr. The main oleiferous countries attach importance to this leverage. Since now on the oil tax does not fit to our economy, we should make laws of oil industry as quickly as we can.This thesis consist of five points as following. It analyzes the problems of our country's petroluem industry. It looks back the course of petroluem tax of our country. It studies into the influence that today's tax rules make to our conomy. It gives some suggestions on how to change our oil tax. At the end it makes further study of the accounting calculation of oil income tax.