Inquiring into the tax problem of the oil industry

被引:0
|
作者
Li, SP [1 ]
Wang, JS [1 ]
Peng, M [1 ]
机构
[1] Daqing Petr Inst, Anda 151400, Heilongjiang, Peoples R China
关键词
oil industry; value added tax (VAT); fixed asset; income tax;
D O I
暂无
中图分类号
TP39 [计算机的应用];
学科分类号
081203 ; 0835 ;
摘要
After the application of the new tax system, a few problems appeared in the oil industry. For example, there are incomplete deduction items before imposition. This is unfavorable to attract the exploration funding. The percentage of the fixed asset is too high, and it makes the tax base bigger than other industries. This condition is unfavorable to exploit and harness the crude oil resources. Therefore, we think it is necessary to make a few modifications.
引用
收藏
页码:225 / 227
页数:3
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