摘要
石油资源是非常重要的战略能源，在当前全球经济发展中，石油资源的重要性无与
伦比，石油资源的开采与勘探正愈发受到大家的重视。油田企业从钻探、采油、炼化、
销售到财务结算等所有流程都跟纳税管理工作有关系，而且在经营活动中，大部分的财
务管理行为都与纳税行为有关联，比如：投资、融资、生产经营，利润分配等管理行为
都必然要受到到纳税行为的影响，纳税管理以其无与伦比的重要性决定了其在企业日常
经营和财务管理中的重要地位。所以，企业在日常经营管理过程中，以企业自身实际情
况为基础，利用国家的税收优惠政策以及法律法规中的减免税政策，合理、有效地实施
纳税管理是非常重要的

首先通过查阅大量有关纳税管理的参考文献，将参考资料中的一些观点与此次研究
的目的进行结合，对 LH 公司的纳税管理进行了专门的分析；其次阐述纳税管理基本内
涵，对企业纳税管理相关概念进行了讲解；再次对 LH 油田公司纳税管理现状进行分析，
主要包括公司概况、纳税管理的内外部环境、纳税管理现状及特点，主要针对 LH 油田
公司在纳税管理方面存在的问题加以探讨；最后提出完善 LH 油田公司纳税管理的对策

本文将根据企业日常经营与纳税管理的实际情况，运用理论联系实际的方法，从纳税管
理对企业经营发展的影响入手，从 LH 油田公司的日常运作出发，结合国家的税收法律、
法规，为 LH 油田公司制定切实可行的纳税管理方案，这对于 LH 油田公司的发展和未来
具有积极而深远的影响

关键词：油田企业；纳税管理；风险管控东北石油大学 MBA 学位论文
III
LH oilfield company tax management problems and countermeasures
research
ABSTRACT
Oil and gas resources is the most important strategic resources, all countries in the
development of the national economy plays a very important role in the exploration and
development of oil and gas resources is becoming more and more attention of the government
departments. Oilfield enterprises as upstream oil and gas exploration and development of the
enterprise, from drilling to sell all the links and tax work are inseparable. Tax planning is an
important part of modern enterprise financial management, enterprise financial management
in the process of financing, investment, production operation, profit distribution, and other
economic behavior must be involved in tax activities, tax has become one of the enterprises to
carry out financial decision-making factors must be considered. Therefore, the analysis of the
national tax policy, combining with the actual situation of the enterprise itself, reasonable and
effective implementation of tax is particularly important for enterprise management.
This article mainly aims at LH oilfield company in the tax planning were discussed, the
problems of LH oilfield company mainly exist the overall tax burden is heavier, and tax
related personnel for tax planning concepts exist error, tax planning has failed to a unified
coordination within the company. In order to comprehensively strengthen the management of
enterprises, improve enterprise financial management level and the overall economic benefits,
enhance the market competitiveness of enterprises, in the current situation, in the market
economy in the pursue benefit maximization of LH oilfield companies, carry out tax planning,
especially has far-reaching practical significance. This article will base on enterprise actual
situation, adopt the method of theory combining with the actual, embarks from the tax&39;s
influence on the enterprise economic development, from the operating situation of LH oilfield
company everyday, combining with related to tax laws and regulations, according to the
actual situation, LH oilfield company for tax planning, the LH oilfield company operation and
development has a positive meaning.
Key Words: oilfield enterprise;tax management; risk management目 录
IV
目录
摘要....II
ABSTRACT.....III
第 1 章 绪 论...1
1.1 研究背景及意义...........1
1.1.1 研究背景...........1
1.1.2 研究目的及意义...........1
1.2 国内外研究现状及评述...........2
1.2.1 国外研究现状...2
1.2.2 国内研究现状...3
1.2.3 研究现状评价...3
1.3 论文结构与与技术路线..........4
1.3.1 论文结构...........4
1.3.2 研究方法与技术路线...5
第 2 章 相关基本理论...6
2.1 纳税管理相关概念.......6
2.1.1 纳税管理的概念6
2.1.2 纳税管理相关理论基础8
2.1.3 纳税管理与偷避税的区别......10
2.2 纳税管理的成因分析.11
2.2.1 纳税管理的内部成因..12
2.2.2 纳税管理的外部成因..13
2.3 纳税管理的可行性分析........14
第 3 章 LH 油田公司纳税管理现状.. 16
3.1 LH 油田公司概况...... 16
3.2 LH 油田公司纳税管理的内外部环境.......... 17
3.2.1 LH 油田公司纳税管理的内部环境... 17
3.2.2 LH 油田公司纳税管理的外部环境... 18
3.3 LH 油田公司纳税管理现状分析...... 20
3.3.1 LH 油田公司纳税总体概况... 20
3.3.2 LH 油田公司纳税调整事项... 20
3.3.3 LH 油田公司纳税情况分析..
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