成品油价税费改革对中国石化的影响分析  

Analysis of Effect of Finished Oil tax Reform on China Petrochemical

作　　者：梁文俊[1] 

机构地区：[1]石油化工管理干部学院,北京100012

出　　处：《石油化工管理干部学院学报》2008年第4期42-44,共3页Journal of Sinopec Management Institute

摘　　要：2009年1月1日正式实施的燃油税改革方案,对中国石化油田板块、炼油板块、化工板块、销售板块将产生不同程度的影响:开征燃油税,燃油价格上升,油田板块运营成本将会小幅攀升;理顺成品油价格形成机制,炼油板块有望转亏为盈;提高石脑油、溶剂油、燃料油等成品油消费税,化工板块原料成本将会上升;成品油零售价格由原来的基准价上浮8%缩小为4%,销售板块盈利空间减少。中国石化作为国内最大的成品油生产商和销售商,是本次燃油税改革的利益相关者,机会挑战并存,趋于利好。The scheme of fuel oil tax which will be formally implemented on January 1, 2009, will affect differently on Sinopec oilfield plate, oil refining plate, chemical plate and marketing plate： fuel oil tax collection will cause the price of fuel oil to increase, the operation cost of oilfield plate will increase slightly; to smooth formation mechanism of finished oil, the oil refining plate is likely to show a tum from loss to profit; to increase consumption tax of naphtha, solvent oil and fuel oil, the raw material cost of chemical plate will increase; the up fluctuation of regular price of the finished oil retail selling price reduces to 4 % from 8 %, the profit room of marketing plate will decrees. As the largest producing and marketing business, Sinopec＇s interest is related to this tax reform, there are both chance and challenge for it, it trends better.

关 键 词：燃油税 消费税 成品油 价格 影响 分析 

分 类 号：F812.4[经济管理—财政学] F426.22F426.72