【摘要】：石油資源是非常重要的戰(zhàn)略能源,在當(dāng)前全球經(jīng)濟(jì)發(fā)展中,石油資源的重要性無與倫比,石油資源的開采與勘探正愈發(fā)受到大家的重視。油田企業(yè)從鉆探、采油、煉化、銷售到財(cái)務(wù)結(jié)算等所有流程都跟納稅管理工作有關(guān)系,而且在經(jīng)營(yíng)活動(dòng)中,大部分的財(cái)務(wù)管理行為都與納稅行為有關(guān)聯(lián),比如:投資、融資、生產(chǎn)經(jīng)營(yíng),利潤(rùn)分配等管理行為都必然要受到到納稅行為的影響,納稅管理以其無與倫比的重要性決定了其在企業(yè)日常經(jīng)營(yíng)和財(cái)務(wù)管理中的重要地位。所以,企業(yè)在日常經(jīng)營(yíng)管理過程中,以企業(yè)自身實(shí)際情況為基礎(chǔ),利用國(guó)家的稅收優(yōu)惠政策以及法律法規(guī)中的減免稅政策,合理、有效地實(shí)施納稅管理是非常重要的。首先通過查閱大量有關(guān)納稅管理的參考文獻(xiàn),將參考資料中的一些觀點(diǎn)與此次研究的目的進(jìn)行結(jié)合,對(duì)LH公司的納稅管理進(jìn)行了專門的分析;其次闡述納稅管理基本內(nèi)涵,對(duì)企業(yè)納稅管理相關(guān)概念進(jìn)行了講解;再次對(duì)LH油田公司納稅管理現(xiàn)狀進(jìn)行分析,主要包括公司概況、納稅管理的內(nèi)外部環(huán)境、納稅管理現(xiàn)狀及特點(diǎn),主要針對(duì)LH油田公司在納稅管理方面存在的問題加以探討;最后提出完善LH油田公司納稅管理的對(duì)策。本文將根據(jù)企業(yè)日常經(jīng)營(yíng)與納稅管理的實(shí)際情況,運(yùn)用理論聯(lián)系實(shí)際的方法,從納稅管理對(duì)企業(yè)經(jīng)營(yíng)發(fā)展的影響入手,從LH油田公司的日常運(yùn)作出發(fā),結(jié)合國(guó)家的稅收法律、法規(guī),為L(zhǎng)H油田公司制定切實(shí)可行的納稅管理方案,這對(duì)于LH油田公司的發(fā)展和未來具有積極而深遠(yuǎn)的影響。
[Abstract]:Oil resource is a very important strategic energy, in the current global economic development, the importance of petroleum resources is unparalleled, and the exploitation and exploration of petroleum resources are getting more and more attention. All processes from drilling, oil production, refining, sales to financial settlement are related to tax management, and most of the financial management activities are related to tax behavior, such as investment, financing, etc. Production management, profit distribution and other management behaviors are bound to be affected by tax behavior. Tax management has decided its important position in the daily operation and financial management of enterprises because of its unparalleled importance. Therefore, in the daily management process, based on the actual situation of the enterprise, it is very important to make use of the preferential tax policy of the country and the tax reduction and exemption policy in the laws and regulations to carry out the tax administration reasonably and effectively. First of all, by consulting a large number of references about tax administration, combining some points of reference with the purpose of this study, this paper makes a special analysis on the tax management of LH Company, and then expounds the basic connotation of tax management. The related concepts of enterprise tax management are explained, and the status quo of tax management in LH oilfield company is analyzed again, including the general situation of the company, the internal and external environment of tax management, the current situation and characteristics of tax management. This paper mainly discusses the problems existing in the tax management of LH oilfield company, and finally puts forward the countermeasures to perfect the tax management of LH oil field company. In this paper, according to the actual situation of daily operation and tax management of enterprises, by using the method of integrating theory with practice, starting with the influence of tax management on the development of enterprises, starting from the daily operation of LH oil field company, combining with the national tax law, It has a positive and profound influence on the development and future of LH oilfield company.
【學(xué)位授予單位】：東北石油大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42;F406.7;F426.22

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