烯芳类化工产品原料含消费税退税的税务争议分析与建议  

Tax Disputes Analysis and Suggestions for Excise Tax Rebate on Raw Materials of Olefins and Aromatic Chemical Products

作　　者：于秀丽[1] 张海桐 YU Xiu-li;ZHANG Hai-tong(China National Petroleum&Chemical Planning Institute,Beijing 100013,China)

机构地区：[1]石油和化学工业规划院,北京100013

出　　处：《化学工业》2023年第3期75-81,共7页Chemical Industry

摘　　要：结合我国成品油消费税税制功能定位,分析了我国烯芳类化工产品原料中含石脑油和燃料油的消费税免、退税政策延革和意义;指出了成品油消费税退税判定条件存在的争议及监管漏洞;提出了加强我国成品油消费税监管的几点建议。Based on the function positioning of the excise tax system of refined oil products,the significance of excise tax exemption and tax rebate policies on raw materials,including naphtha and fuel oil,of olefins and aromatic chemical products are analyzed.The disputes and supervision defects of judging criteria on tax rebate of refined oil products are pointed out.The suggestions of strengthening the domestic supervision of excise tax on refined oil products are derived.

关 键 词：消费税退税 政策延续及变革 燃料油 烯烃类化工品 监管漏洞 建议 

分 类 号：F810.424[经济管理—财政学]