成品油消费税后移对成品油销售的影响及应对策略研究  

Study on the impact of the moved back of consumption tax on the sales of refined oil products and the coping strategy

作　　者：金笃军 马凡 JIN Dujun;MA Fan(PetroChina Yunnan Marketing Company,Kunming 650100,China)

机构地区：[1]中国石油天然气股份有限公司云南销售分公司,昆明650100

出　　处：《车用能源储运销技术》2024年第5期19-25,共7页

摘　　要：党的二十届三中全会对深化财税体制改革作出了全面部署,明确将推进新一轮财税体制改革;国新办举行发布会也表示将考虑推进消费税征收环节后移并稳步下划到地方,根据国务院《实施更大规模减税降费后调整中央与地方收入划分改革推进方案》,成品油消费税将从“炼厂环节征收”后移至“批发和零售环节征收”,消费税后移将对成品油市场产生系列影响。本文结合国家成品油税收政策演变,对成品油消费税分环节征收对经济发展的利弊进行分析,研究提出成品油行业在成品油消费税后移后的策略调整建议。。The Third Plenary Session of the 20th Central Committee of the Communist Party made a comprehensive deployment for deepening the reform of the fiscal and tax system,and made it clear that a new round of fiscal and tax system reform will be promoted.The State New Office held a press conference and also said that it will consider promoting the consumption tax collection link and steadily down to the local,according to The State Council’s“Implementation of a larger scale tax reduction and fee reduction after the adjustment of the central and local income division reform plan”,refined oil consumption tax will be moved from the“refinery link”to the“wholesale and retail link”.The move back of consumption tax will have a series of impacts on the refined oil market.Based on the evolution of the national refined oil tax policy,this paper analyzes the advantages and disadvantages of the subsegment collection of refined oil consumption tax on economic development,and studies and puts forward suggestions for the strategic adjustment of the refined oil industry after the move back of the refined oil consumption tax collection.

关 键 词：成品油 消费税 应对策略 

分 类 号：F426[经济管理—产业经济]