中外石油企业税收法律制度国际比较研究
摘要
石油税收法律制度是国家进行宏观调控的重要工具，税收工具不仅可以用来调节社会收入的分配，调节资源的分配，抑制不正当的消耗资源，控制奢侈品等，还可以用来调节石油产业发展。中外税收法律制度确实会因为彼此所赖以建立的政治文化环境和物质生活习惯所决定的，因此会呈现出较多的差别。欧美等国家的法律制度根植于自由主义传统，而中国则刚刚拜托法律虚无主义与专制主义，市场经济体制正在建立和完善之中。因而，欧美各国和中国在石油企业税收法律制度的设置上，会存在较多差别。但是，在这些既包括实体上的税率、税基和税种方面，都可以借鉴美国等发达国家的经验。因为这些规则基本上是技术性的，无关价值选择，无关本国的基本经济战略选择，但是这些规则的变革必然可以帮助促进税收的合理化进程。同时，程序性规则也可以进行必要的变革，因为税收缴纳程序在现在看来还是存在很多不合理的地方。
中国石油税收总体上可以分为两大部分，一部分就是法律所规定的税款缴纳义务，另一部分则属于开发和使用石油资源所要负担的开支。国家的石油税收不仅仅是在帮助调节国民收入分配，还在很大程度上帮助改善资源的利用状况，避免过多的资源消耗和损失。现有的税收法律制度中，《中华人民共和国企业所得法》、《中华人民共和国个人所得税法》、《中华人民共和国税收征管法》是最为主要的法律规范，还包括《国家税务总局关于加强税种征管促进堵漏增收的若干意见》等行政法规和部门规章。以美国为代表的税收法律制度的主要特点表现为：以市场为导向，提高石油资源利用率；以节约为理念，消费税占据石油税收主导地位；官商共赢的均衡制度取向。
由于欧美等国毕竟经历了长期的税收征管活动，因而具有了较多的经验，在程序规则中也积累了很多经验。税收必须要考虑到应税主体的负担能力以及公平等因素，而应当较为全面的考虑社会总体上的心理感受以及法律制度的稳定性。针对中国石油税收制度现存的缺陷，可以从这几个方面进行变革。这里的变革可以分为宏观的指导思想与具体的制度设计两个层面。前者是指：第一，主动采取法律移植，扬弃性的吸收欧美石油法律规则；第二，要进行征管体制的创新、注意市场变化规律以及让利于民和经营主体多元化等方面。除了宏观上提出了部分改良的指导思想，还需要寻求一些具体的改良措施，主要来说，包括以下几个方面：严格石油资源开采权让渡、生产税主导变消费税主导、单一税制变多元税制、减轻石油企业税负等。
ABSTRACT
Petroleum tax law system is an important tool of the national macroeconomic control, taxation tools can be used not only to regulate social income distribution, regulating the allocation of resources, preventing improper consumption of resources, control and other luxury goods, can also be used to regulate the development of petroleum industry. Chinese and foreign tax law system does each other depends on the political and cultural environment and living habits of the decision, it will show more difference. Europe and the United States and other countries legal system is rooted in the liberal tradition, while China has just come on legal nihilism and despotism, market economic system is being built and perfect. Therefore, Europe and the United States and China in the petroleum enterprise tax revenue law system settings, there will be many differences. However, these include both substantive tax rate, tax base and tax, can draw on the experience of developed countries such as the United States of america. Because these rules basically is technical, independent value choice, unrelated to their basic economic strategy http://www.51lunwen.org/shuifa/ choice, but these rules change inevitable can help promote the rationalization process of tax. At the same time, procedural rules can also be for the necessary changes, because tax pay program now seems still exists many unreasonable places.
China petroleum tax generally can be divided into two parts, one part is provided by the law of the tax payment obligation, the other part belonging to the development and use of oil resources to the burden of the expenses. National Petroleum Taxation is not only to help regulate the distribution of national income, but also largely improve resources utilization status, avoid excessive consumption of resources and loss. The existing system of tax law," the people's Republic of China"," company law of the people's Republic of China individual income tax law of the people's Republic of China"," the law of tax collection and management" is the most important legal norms, also includes" the State Administration of Taxation on strengthening tax collection for plugging to increase the number of observations" and other administrative regulations and departmental rules. In the United States on behalf of the tax legal system's main features are : to be market-oriented, improve the oil resource utilization; to save for the idea, consumption tax to occupy dominant position oil tax; business and win-win equilibrium system orientation.
As a result of Europe and the United States after all experienced long-term tax collection activities, so it has more experience in the rules of procedure, also accumulated a lot of experience. The tax must be considered taxable subject burden ability as well as fair and other factors, and it should be more comprehensive account of the social overall psychological feelings and
