摘要
中国油气田企业税收筹划尚处起步阶段。油气田企业有必要充分运用税收筹划手段增强自身实力,提高企业的国际竞争力;油气田企业在会计人员素质、集团化经营等方面为实施税收筹划创造了条件。油气田企业要树立正确的税收筹划意识,应分别做好集团公司政策型税收筹划、节约型税收筹划和优惠型税收筹划方案。
The tax planning of the oil-gas field enterprise in our country is still at an initial stage. It is necessary to make full use of the tax planning for the oil-gas field enterprise to enhance its own strength and improve the international competitiveness. In order to carry out the tax planning, the oil- gas enterprise has created many conditions in the aspects of the accounting personnel quality, the collectivized operation, ect. The oil-gas field enterprise must establish a correct sense of tax planning. It should do well in the programs of the policy tax planning, saving tax plannning and preferential tax planning respectively.
出处
《辽宁工程技术大学学报（社会科学版）》
2007年第1期24-26,共3页
Journal of Liaoning Technical University(Social Science Edition)
关键词
油气田企业
税收筹划
增值税
企业所得税
oil-gas field enterprise
tax planning
value-added tax
business income tax
