摘要
成品油价格下跌,国家连续上调成品油消费税单位税额,将增加石化企业的税负、占用企业资金、增加成品油销售难度。同时,也给地方财政与经济带来影响,如增值税、城建税及教育费附加地方财政分享不大,地方财政可能产生较大幅度波动等。建议完善相关财税政策,加大对石化企业的扶持力度,以及石化企业自身要加快实现科技创新和产业转型的步伐,规避由于消费税提高而带来的成本上涨。
While the price of refined oil fell, the unit tax of refined oil consumption tax has been raised, which will increase the petrochemical enterprises tax burden, take up corporate funds, and increase the difficulty of refined oil sales. At the same time, it will also influence the local finance and the economy, causingthe local finance to have substantial fluctuations and so on, as the local finance shares little of the value-added tax, urban construction tax and education surcharge. Therefore,recommendations are made to improve the relevant fiscal policy and increase support to the petrochemical enterprises. However, the petrochemical enterprises should also accelerate the pace of technological innovation and industrial restructuring to reduce the cost impact due to the consumption tax increase.
出处
《广东开放大学学报》
2015年第4期22-26,共5页
JOURNAL OF GUANGDONG OPEN UNIVERSITY
关键词
财政经济
消费税
成品油
石化
茂名
finance and economy
consumption tax
refined oil
petrochemical
Maoming
