成品油消费税政策对炼化企业的影响分析  

The Effect of Oil Product Consumption Tax Policy on Petrochemical Corporations

作　　者：侯凯锋[1] 

机构地区：[1]中国海洋石油总公司炼化与销售部,北京100010

出　　处：《中外能源》2013年第4期63-67,共5页Sino-Global Energy

摘　　要：国家税务总局于2012年11月6日颁布的《关于消费税有关政策问题的公告》是2008年我国燃油税费改革政策的延伸和补充,首次将短加工流程型和芳烃型炼化企业的中间产品纳入到新增消费税应税产品,对这两类企业的经济效益影响十分显著。通过对不同类型炼化企业产品结构的分析计算,论证了新消费税政策对炼化企业的影响:将使短加工流程企业成本低的优势丧失,利润空间萎缩,也可能造成相关产品出厂价格的大幅提高,增加后续加工企业的成本或消费者的负担;会降低混合芳烃的使用价值,更易引起下游芳烃产业的原料短缺或价格上涨。建议炼化企业应积极应对政策调整:应提高中间原料的加工深度,减少中间半成品产量,增加产品附加值;在设法提高资源加工深度的过程中,必须结合原料性质选择最适宜的重油加工方案,以最大化轻质油品收率为目标。此外,建议国家应进一步完善消费税政策,支持和鼓励企业间的资源互供和集中加工,节约成本,进一步发挥消费税政策对优化原油资源配置和利用的引导作用。The Bulletin on Consumption Tax-Related Policies published by the State Administration of Taxation on November 6,2012 is an extension and complement to the fuel tax reform policies imposed in 2008.The bulletin has for the first time included the intermediate products from short-process and arene refineries onto the list of taxable products for the new consumption tax.This decision will have a dramatic influence on the economic efficiency of these two types of refineries.By analyzing the product mixes of different types of refineries,this article discusses the effect of the new consumption tax on refining enterprises.According to the article,due to the imposition of the new tax policy,short-process refineries will lose their cost advantages and see shrinking profit margins.The policy may also lead to a dramatic rise in the refinery-gate prices of related products,in turn raising the cost of downstream processing enterprises or passing the load on to consumers.The policy will also reduce the value of use of blended arene and can easily result in feedstock shortages in the downstream arene sector or price hikes.The article suggests that refiners should actively re spond to the state′s policy adjustments,such as increasing the depth of processing of intermediate feedstocks and reducing output of intermediate semi-products to raise the value added in their products.While increasing the depth of processing of resources,refiners must select the best available heavy oil processing option based on the properties of the feedstock they use with the aim of maximizing the yields of light oil products.Additionally,the article suggests the government should continue to perfect the consumption tax policy,support and encourage the mutual supply and contralized processing of resources among refineries to reduce cost and capitalize on the role of the consumption tax in guiding the optimization of the allocation and use of crude oil resources.

关 键 词：炼化企业 成品油 消费税改革 政策调整 中间产品 芳烃原料 

分 类 号：F426.72[经济管理—产业经济] F812.42