Research On The Construction And Implementation Of Tax Management System Of Oil Enterprises

The modern world witnesses the ever-increasing integration and the competition of the world economy, which prompts the enterprises to accelerate their pace of internalization. The environment and their objects, as a result, are constantly changing. Owing to the remarkable change in the internal and external environment, the petroleum chemical industry has stepped into an open stage of development coupled with competition covering a wide range of fields. For enterprises, sustainable development badly calls for their attention to tax management. Due to the fact that the tax cost takes a large portion of cost and pre-tax profit for oil enterprises and there exist risks in tax management, the enhancement of tax management, therefore, can not only improve their efficiency of capital management together with the ability of tax management, but also can lower the cost as well as the risks of taxation and will work for the development of the enterprises and national economy. Therefore, the studies on the oil enterprises tax management and the construction and implementation of tax system of oil enterprises have great theoretical and pedagogical significance.Because of their complex and complicated business and structure, the tax management of oil enterprises is different from that of enterprises in other fields. It requires for people to explore, summarize and refine the tax management according to theoretical basis and situation.This thesis take the tax management system of oil enterprises as the main research object, With the research situation of the theory of tax management as the background, On the basis of investigation, inspect its problems on tax management, and analyse about necessity of tax management. Based on the above concept, this thesis put forward a tax management system of oil enterprises which has 4 aspects: tax planning management, tax business management, tax practice management and tax information management. Finally, put forward some supporting measures.