炼油技术与工程 ›› 2025, Vol. 55 ›› Issue (3): 39-42.

• 技术经济 • 上一篇    下一篇

成品油消费税后移对石化企业税收及效益影响分析

郭杰，王金兰   

  1. 中石化广州工程有限公司
  • 出版日期:2025-03-15 发布日期:2025-03-21
  • 作者简介:郭杰，高级经济师，大学本科，2001年毕业于抚顺石油学院技术经济专业，从事项目的经济评价工作，长期跟踪国内及国际市场炼油和化工产品价格。联系电话：020 - 22192712，E - mail：guojie.lpec@sinopec.com。

Analysis of the impact of refined oil consumption tax back-end - transfer on the taxation and benefits of petrochemical enterprises

Guo Jie, Wang Jinlan   

  1. SINOPEC Guangzhou Engineering Co., Ltd.
  • Online:2025-03-15 Published:2025-03-21

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摘要：

在现行的消费税制度下，石化企业的税收结构中消费税以及基于此税种衍生的增值税、城市维护建设税和教育费附加占据绝对主导地位，消费税在生产等前端环节征收在很大程度上限制了其在调节产品结构和引导消费行为方面的潜在作用。消费税后移至销售或消费端，以优化税收结构，更好地适应经济发展趋势，成为消费税政策改革的迫切需求之一。基于具体案例深入研究了消费税政策调整对石化企业税收结构和经济效益的显著影响。调整后，企业税收预计可降低80％以上，企业利润可提高35％以上。对于以降低消费税为目的的改造类项目，在消费税征收环节调整后，将更直观地反映其为企业带来的实际收益。同时，提出石化企业需要提前规划并制订积极的价格策略，以便在政策调整后迅速适应市场变化，把握市场先机。该研究结果可为企业在产品结构调整和应对行业竞争格局变化方面提供前瞻性指导。

关键词:

border:0px, font-size:14px, font-family:-apple-system, BlinkMacSystemFont, ", vertical-align:baseline, margin:0.859em 0px, color:#060607, background-color:#FFFFFF, "> 成品油, 消费税后移, 石化企业, 税收结构, 经济效益, 城建税, 教育费附加, 企业所得税

Abstract:

Under the current consumption tax system, the consumption tax, as well as the value - added tax, urban maintenance and construction tax, and education surtax derived from the consumption tax occupy an absolute dominant position in the tax structure of petrochemical enterprises. The collection of consumption tax at the front end of production limits its potential role in regulating product structure and guiding consumer behavior. Shifting the consumption tax to the sales or consumption end to optimize the tax structure and better adapt to the new trends in economic development has become one of the urgent needs for the reform of consumption tax policy. This paper, through the intuitive comparison of specific cases, deeply studies the significant impact of consumption tax policy adjustments on the tax structure and economic benefits of petrochemical enterprises, and it is expected to reduce corporate taxes by more than 80% and increase corporate profits by more than 35%. For renovation projects aimed at reducing consumption tax, after adjusting the consumption tax collection links, it will more intuitively reflect the actual benefits bring to the enterprise. At the same time, it is proposed that petrochemical enterprises need to plan ahead and formulate positive pricing strategies in order to quickly adapt to market changes and seize market opportunities after policy adjustments. The research results can provide forward - looking guidance for enterprises in adjusting product structure and dealing with changes in the competition pattern of the industry.

Key words:

border:0px, font-size:14px, font-family:-apple-system, BlinkMacSystemFont, ", vertical-align:baseline, margin:0.859em 0px, color:#060607, background-color:#FFFFFF, "> refined oil, consumption tax back - end - transfer, petrochemical enterprises, tax structure, economic benefit, city construction tax, education surtax, corporate income tax