燃料油出口退税政策解读、影响及路径探索——以浙江自贸区保税燃料油行业发展为例

Interpretation, Influence and Path Exploration of Fuel Oil Export Tax Rebate Policy——Take the Development of Fuel oil Industry in Zhejiang Free Trade Zone as an Example

燃料油出口退税政策落地对我国保税燃料油行业的发展影响深远。目前,在退税政策落地尚处于初期,很多条款还有待明确,业内企业尚未做出明确调整,市场多持观望的态度。浙江自贸区是我国保税油贸易最为活跃的地区,在出口退税政策落地的背景下,如何发展保税油业务,夯实浙江自贸区的核心地位,打造东北亚保税加注中心,也是浙江自贸区政府和业内企业急需考虑的问题。首先,本文根据出口退税政策和首单保税燃料油退税业务执行情况对退税政策进行了解读。其次,结合市场现状,对出口退税政策落地对后市的影响进行分析。最后,根据浙江自贸区的资源优势,为后期的路径探索提出几点建议。

The tax rebate policy of fuel oil export has a profound impact on the development of fuel oil industry in China.At present,the implementation of the tax rebate policy is still in its infancy,many terms still need to be clarified,the enterprises in the industry have not yet made clear adjustments,and the market mostly takes a wait-and-see attitude.Zhejiang free trade zone is the most active area of fuel oil trade in China.Under the background of the implementation of export tax rebate policy,how to develop bonded oil business,consolidate the core position of Zhejiang Free Trade Zone,and build a bonded filling center in Northeast Asia is also an urgent issue for the government of Zhejiang free trade zone and enterprises in the industry to consider.First of all,according to the export tax rebate policy and the implementation of the first fuel oil tax rebate business,this paper interprets the tax rebate policy.Secondly,combined with the current situation of the market,this paper analyzes the impact of the implementation of the export tax rebate policy on the future market.Finally,according to the resource advantages of Zhejiang Free Trade Zone,some suggestions are put forward for the later path exploration.