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本文在阐述国内石油财税制度及税费项目的基础上,剖析了国内石油财税制度存在的问题,并借鉴美国石油财税制度的做法和经验,提出了改革和完善我国石油财税制度的对策与建议。
Based on the elaboration of domestic petroleum tax system and taxation and taxation items, this paper analyzes the problems existing in domestic petroleum taxation and taxation system and draws lessons from the practice and experience of American petroleum taxation system. It puts forward the countermeasures and suggestions for reforming and perfecting the petroleum taxation system in our country.