近年来,国际上一些产油国,都对石油天然气行业的税收进行了改革,主要是增加优惠措施,其目的是推动本国的经济增长。下面着重介绍一些发达国家的石油税制改革情况,以便我们对石油税制的改革有所借鉴。一、美国。 1986年联邦税收改革法案包括有专门对石油工业税收的改革。旧的税法规定,国内无形钻井和开发成 In recent years, some oil-producing countries in the world have all carried out reforms on the tax revenue of the oil and gas industry, mainly by increasing preferential measures in order to promote their own economic growth. The following introduces the reform of the oil tax system in some developed countries so that we can learn from the reform of the oil tax system. First, the United States. The 1986 federal tax reform bill included a tax reform specifically for the oil industry. The old tax law stipulated that domestic intangible drilling and development into