论文部分内容阅读
中国这样的耗能大、原油进口依存度大的发展中国家一直都受高油价的影响,企业生产成本高、利润低直接影响了经济的发展,但进入2015年以来形势却出现了扭转,由于OPEC拒绝减产导致油价全面下跌。学术界对于油价波动褒贬不一。本文就是分析目前国内经济问题引起的税收现状并提出对中国税收方面的一些建议,为我国当前的税收政策改革提供必要依据。
Developing countries like China, which consume a lot of energy and have a heavy dependence on crude oil imports, have always been affected by the high oil prices. The high cost of production and the low profit directly affect the economic development. However, the situation has been reversed since 2015, OPEC refused to cut oil prices led to an overall decline. Academia mixed the volatility of oil prices. This article is to analyze the status quo of tax caused by the current domestic economic problems and to put forward some suggestions on taxation in China so as to provide the necessary basis for the current tax policy reform in our country.