The Research Of Value Added Tax On Petroleum Enterprise Of Xinjiang

In the May 2010, the Central Committee and State Council held a forum in Xinjiang to raise a point that it should promote the development of Xinjiang's resource as the most important work task and goal. Moreover, the uppermost resources in Xinjiang are reflected in its rich reserves of oil and natural gas. In other words, the development of oil and gas industry in Xinjiang has become the recent primary task. The development of oil and gas industry is inseparable from the development of petroleum enterprises. On the one hand, for the Xinjiang petroleum enterprises, the tax cost is an important factor in the competitiveness of enterprises; meanwhile, local economic in Xinjiang depends on the developed complexion of petroleum enterprises. As for both sides of levied, to study the tax issues of petroleum enterprises in Xinjiang are relevant. On the other hand, the problems of Xinjiang petroleum enterprises have also been or would be the problems of national petroleum enterprises, so the oil tax policy to the Xinjiang petroleum enterprises will be an important reference to the country's oil industry development and growth.Rely on the data accumulated in practical work, and relevant economic theory of knowledge, I combined with the statistics in recent years, the integrated use of empirical analysis, quantitative analysis, qualitative analysis, modeling, analysis and other research methods, to analyze the VAT status of Xinjiang petroleum enterprises. I tested through the analysis of this article demonstrate practical suggestions to improve petroleum enterprises in Xinjiang value-added tax management system. The research is divided into three chapters. The first introductory chapter, the background of the main topics of significance described in the article research methods, the article structure, the review literature about domestic and foreign value-added tax on petroleum enterprises, and this lack of existing in the area. The second part of petroleum enterprises tax collection and management history, an empirical analysis of petroleum fields in Xinjiang and its main factors of VAT revenue of Xinjiang, and the Xinjiang petroleum companies face tax situation and specific issues for analysis. Chapter III Conclusions and policy recommendations, primarily with the Xinjiang region of China, especially the development of the actual oil company, made a series of value-added tax petroleum enterprises improve the supporting recommendations include:petroleum fields to further regulate and tax treatment of business-related services, appropriate reduced VAT rate petroleum enterprises, unified the petroleum enterprises and the oil reserves of compensation fees for input tax deduction standards for maintenance fees, cancellation warning sings of petroleum enterprises in the VAT provisions.