油田存續(xù)企業(yè)納稅籌劃研究.pdf

1、中國石油大學(xué)碩士研究生學(xué)匣論文華樂(申請(qǐng)管理學(xué)碩士學(xué)位)油田存續(xù)企業(yè)納稅籌劃研究學(xué)科專業(yè)：培養(yǎng)方向：碩士生：指導(dǎo)教師：會(huì)計(jì)學(xué)成本管理會(huì)計(jì)理論與實(shí)務(wù)許梅劉廣生(副教授)論文完成時(shí)間：2007年4月StudyonTaxPlanningofSustainedOilEnterprisesXUMei(Accounting)DirectedbyProfessorLIUGuangshengAbstractTaxplanningisonemethodi

2、nfinancialmanagementwhichcallhelpcorporationspreservetheirownbenefitinlegalwaysGraduallysocietyandcorporationshaveaccepteditTheresearchonfundamenttheoryandapplicationtheoryhasbeendonequicklyinChinaAftertherecompositionin

3、1999，theoilgroupsweredividedintotwopartsListedcompaniesweresetupwithbenign船setsofoilfieldexplorationwhiletheothersremainedassustainedoilenterprisesSustainedoilenterprisesmainlycompriseassetsandoperationswhoseabilityofpay

4、offisnotgoodTherefore，tax—planningisnecessarytothedevelopmentofSustainedOilEnterl晡sesWiththemethodoftheoreticalanalysisandempiricalstudy，taxplanningstrategyofShenglioilfieldisstudiedcarefullyFirs@fromthepointofviewfinanc

5、ialmanagement，definitionprincipleandtaxplanningmethodsalesystematicallystudiedSecondlybasedonpresentsituationofShenglioilfield，feasibilityandnecessityoftaxplanningaleanalyzedandconcludedThirdlythebasedtax—planningmethods

6、andstepsofS11stainedOilEnterprisesalestudiedLastlyonthebaseofeconomicactionandmaintaxofSustainedOilEnterprises，takingShengliPetroleumAdministrativeBureauforexample，rationalsuggestionsarenladefortaxplamaingofSustainedOilE