本文關(guān)鍵詞： 可持續(xù)發(fā)展 油氣產(chǎn)業(yè) 稅收政策　出處：《中國石油大學(xué)（華東）》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：油氣產(chǎn)業(yè)作為一項基礎(chǔ)性產(chǎn)業(yè)，在國民經(jīng)濟(jì)的發(fā)展中有著極其重要的地位。然而，我國油氣產(chǎn)業(yè)的可持續(xù)發(fā)展正面臨著嚴(yán)峻的形勢，如何有效開發(fā)和綜合利用油氣資源，維持油氣產(chǎn)業(yè)經(jīng)濟(jì)效益的穩(wěn)定增長，將直接影響到國民經(jīng)濟(jì)的發(fā)展和國家能源的安全。稅收作為國家宏觀調(diào)控和調(diào)節(jié)分配關(guān)系的重要經(jīng)濟(jì)手段，對油氣產(chǎn)業(yè)可持續(xù)發(fā)展的影響不容忽視，，良好的稅收政策將有利于促進(jìn)油氣產(chǎn)業(yè)的可持續(xù)發(fā)展。因此，基于可持續(xù)發(fā)展對油氣產(chǎn)業(yè)稅收政策進(jìn)行分析和研究具有極強(qiáng)的現(xiàn)實意義。 首先對油氣產(chǎn)業(yè)和油氣產(chǎn)業(yè)可持續(xù)發(fā)展進(jìn)行了界定，明確了稅收政策與油氣產(chǎn)業(yè)可持續(xù)發(fā)展之間的基本關(guān)系和稅收政策對油氣產(chǎn)業(yè)可持續(xù)發(fā)展的影響機(jī)理；其次，介紹了我國油氣產(chǎn)業(yè)稅收政策的歷史沿革和現(xiàn)狀，并假設(shè)稅收政策與油氣產(chǎn)業(yè)可持續(xù)發(fā)展具有負(fù)相關(guān)關(guān)系，隨后構(gòu)建了油氣產(chǎn)業(yè)可持續(xù)發(fā)展和稅收政策的評價指標(biāo)體系，通過主成分分析、相關(guān)性分析和回歸分析揭示了稅收政策與油氣產(chǎn)業(yè)可持續(xù)發(fā)展之間的關(guān)系。在此結(jié)論的基礎(chǔ)上，提出了現(xiàn)行稅收政策中存在的不利于油氣產(chǎn)業(yè)可持續(xù)發(fā)展的問題。最后，圍繞油氣產(chǎn)業(yè)可持續(xù)發(fā)展稅收政策的不足和問題，提出了創(chuàng)新油氣產(chǎn)業(yè)稅收政策立法理念、建立健全科學(xué)合理的油氣產(chǎn)業(yè)稅收體系，并針對具體稅種如企業(yè)所得稅、資源稅、增值稅和石油特別收益金提出了相關(guān)優(yōu)化建議。
[Abstract]:As a basic industry, oil and gas industry plays an extremely important role in the development of national economy. However, the sustainable development of oil and gas industry in China is facing a severe situation. How to develop and utilize oil and gas resources effectively and maintain the steady growth of economic benefits of oil and gas industry. It will directly affect the development of national economy and the security of national energy. As an important economic means of national macro-control and regulation of distribution, the impact of taxation on the sustainable development of oil and gas industry can not be ignored. Good tax policy will help to promote the sustainable development of oil and gas industry, therefore, it is of great practical significance to analyze and study the tax policy of oil and gas industry based on sustainable development. Firstly, it defines the oil and gas industry and the sustainable development of the oil and gas industry, and clarifies the basic relationship between the tax policy and the sustainable development of the oil and gas industry and the influence mechanism of the tax policy on the sustainable development of the oil and gas industry. Secondly, it introduces the history and current situation of the tax policy of oil and gas industry in China, and assumes that there is a negative correlation between the tax policy and the sustainable development of oil and gas industry. Then the evaluation index system of the sustainable development of oil and gas industry and tax policy is constructed, and the principal component analysis is carried out. Correlation analysis and regression analysis reveal the relationship between tax policy and the sustainable development of oil and gas industry. Put forward the current tax policy is not conducive to the sustainable development of oil and gas industry problems. Finally, around the sustainable development of oil and gas industry tax policy deficiencies and problems. This paper puts forward the idea of innovating the tax policy of oil and gas industry, establishing and perfecting the scientific and reasonable tax system of oil and gas industry, and aiming at specific taxes such as enterprise income tax and resource tax. Value added tax and oil special income are recommended for optimization.
【學(xué)位授予單位】：中國石油大學(xué)（華東）
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F812.42;F426.22

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