if you don't need to change filters just leave it. if you want to add filters, screw them on the end.
if you really really need it off...
if you try to twist it, try to only apply rotational forces, don't push it against stuff, that will increase the friction
how expensive is the filter? if you needed to, you could try to break out the filter and cut the ring on the filter to get it out. I would say, use a glass scribe to scratch some lines in the top. all starting at one point a cm from teh edge some where, then try to push. usually you try to break away from the scratch. not sure if this will work.
If it the threads are bunged up you could try to clean them with a file, pick or something sharp (cut a small section of the ruined filter ring and use the aluminum threads to dress the threads on the lens. then take another empty ring and very very carefully turn it in and never take it out again, just consider it the new "threads" on the end of your lens.