On imiproving value-added tax on oil and gas enterprises

VAT(valud-added tax) hag exerted. very deep influence on oil and gas enterprises as, one of main taxes on the enterprises. The following problems have occurred. production model of VAT is not completely applicable to oil and gas enterprises, the rate of VAT on oil and gas enterprises is higher than that on other enterprises and the state does inconsistent taxation treatments on the same labour services related to oil and gas-enterprises provided by different enterprises, etc.. The authors suggest that the state should first, try out consumption model of VAT on, oil and gas enterprises, properly reduce the rate of VAT on them and further expand the scope of VAT on them.