西安石油大学学报（社会科学版）Issue(4)：1-7,7.
对我国石油天然气行业税费制度改革的思考与建议
Consideration and Suggestions for the Reform of Tax System of Oil and Gas Industry in Our Country
摘要
Abstract
Based on the induction and summary for the currently existing tax and fee system of oil and gas industry in China,the paper analyzes the problems of value added tax,income tax,consumption tax,discharge fees,resources tax,special oil gain levy and so on in oil and gas industry from the perspective of public( gov-ernment and scholars):and enterprises,and thus presents the corresponding policy suggestions to them.关键词
石油天然气/税费制度/政策建议Key words
oil and gas/tax and fee system/policy suggestions分类
管理科学引用本文复制引用
张一清,姜鑫民..对我国石油天然气行业税费制度改革的思考与建议[J].西安石油大学学报（社会科学版）,2015,(4):1-7,7.基金项目
山东省自然基金项目（ZR2011GL016）；国家社科基金项目（13BGL108）；2014年山东能源经济协同创新中心重大资助项目（2014SDXT001）。 （）
