论文摘要翻译案例-北京金笔佳文翻译

论文摘要是对论文的内容不加注释和评论的简短陈述，要求扼要地说明研究工作的目的、研究方法和较终结论等，重点是结论，是一篇具有独立性和完整性的短文，根据内容的不同，摘要可分为以下三大类：报道性摘要、指示性摘要和报道指示性摘要。

论文摘要翻译原文：

石油供需矛盾日益凸显，必须给予高度重视并采用切实可行对策来应对。其中，石油企业的持续发展起到关键性作用。因此，一方面要促进石油勘探开发投入，加大国内石油生产力度，积极利用海外石油资源;另一方面控制石油产品消费，提高石油利用效率。

财税政策作为宏观调控国民经济的主要手段，对石油企业的发展影响越来越大。石油企业是我国财政税收的主要来源之一，反之税费支出也使得我国石油企业的负担较重。与大部分国际石油公司相比，我国石油公司的税负处在较高水平。

本文首先选择了作为中国较大的石油企业中国石油和作为国际石油巨头的美国埃克森美孚进行案例分析。这两个公司在规模上有代表性，同时也都是上下游一体化跨国石油企业，具有一定的可比性。另外，由于这两个公司都是跨国企业，经营过程中涉及国家众多，因此重点选取这两个公司在其本国税负数据进行对比分析，从而反映出我国石油企业在国际上所处的税负水平。根据静态分析结果来看，中石油国内的税负大大高于埃克森美孚的本国税负部分，其中石油特别收益金的影响较大。根据变化趋势可以看出，中石油的税负处于不断增长状态，但是美孚的税负基本成平稳态势。

其次，本文从产业链角度选取对石油企业上游业务影响较大的石油特别收益金政策和对下游业务影响较大的燃油税政策进行介绍，梳理了这两项政策的出台背景、主要内容和征收及使用情况。随后，就二者对石油企业的影响作出深入具体的分析。

论文摘要翻译译文：

The oil imbalance between supply and demand requires our high attention and needs to be handled in a practical and feasible way. Among that, the sustainable development of oil companies plays a critical role. So, on the one hand, we need to promote the input of oil exploration and development, intensify the domestic oil production and positively use overseas oil resource; on the other hand, we need to control the consumption of oil products and increase the utilization efficiency of oil.

The fiscal and taxation policy, as a major means of macro-control national economy, has an increasingly impact on the development of oil company. Oil companies are one of main resources of national fiscal revenue; while tax expenditure heavily burdens our national oil company. Compared with most international oil companies, the tax bearing of our oil companies is at a higher level.

This paper firstly chooses the China’s biggest oil company CNPC and international oil giant Exxon Mobil as cases to study. Both of these two companies are representative in scale, meanwhile, they are found to be comparable in transnational oil companies of integration of up and down stream. In addition, since both of them are transnational companies involving many countries in their operations, I contrast and analyze these two companies’ tax bearing data in their own countries, from which reflects our oil company’s tax bearing level in the world. According to the results of static analysis, the domestic tax bearing of CNPC is much higher than that of Exxon Mobil. And the special oil gain premium has been affected greatly. According to the variation tendency, we can see that the tax bearing of CNPC is in state of continuous growth, but that of Exxon Mobil is in a relatively stable state.

Secondly, the paper, from the perspective of industrial chain, introduces the policy of special oil gain premium hugely affecting upstream oil companies and fuel tax policy greatly affecting the downstream oil companies. And it also introduces the background, main content and the situation of levy and implementation of these two policies. Then, this paper has a thorough and detailed analysis on how these two policies affect the oil companies.