摘要
近年来,随着我国炼油能力的快速提高,炼油产能过剩的问题凸显。为了保持炼厂运行的经济性、缓解国内成品油消费结构与产能结构不匹配问题、提高炼油企业竞争力,我国原油加工贸易规模不断扩大。随着国家经济形势、成品油供需结构发生变化,现行原油加工贸易管理政策已经无法满足现阶段原油加工贸易的需要:不合理的税收政策导致产品竞争力降低、企业负担重和加工贸易结构畸形;来料加工比重过大导致炼油企业税收流失;配额管理的限制不利于缓解国内供需矛盾,还影响出口灵活性等。建议对进料加工出口成品油暂缓或取消征收消费税和增值税;放宽出口配额管理;加快国内成品油价格与国际接轨步伐,通过市场手段调节产品流向等,以促进我国原油加工贸易合理健康发展。
With recent years' rapid improvement in China's refining capacity, an excess capacity problem has clearly emerged. To keep refineries running economically, to relieve the petroleum product consumption and production capacity mismatch, and to improve refineries' competitiveness, the scale of trade in crudeoil processing services is steadily increasing. Current policy on crude-oil processing hasn't kept up with changes in oil supply--demand due to national economic conditions: uncompetitive products due to unreasonable tax policy have placed a heavy burden on enterprises and unbalanced the processing services trade; too large a proportion of feed processing has led to tax revenue erosion at oil refineries; and limited administered quotas have prevented alleviating the domestic supply--demand mismatch, impaired export flexibility, etc. To advance export of feed-processing services, the consumption and value-added taxes imposed on refined oil products should be temporarily relaxed or abolished altogether; export quotas should be relaxed; and reform of domestic refined-oil product price determination should be accelerated to align it with international standards, via market tools to regulate the flow of products, etc., to further rational and healthy development of the domestic crude-oil processing services trade.
出处
《国际石油经济》
2015年第3期18-23,109-110,共6页
International Petroleum Economics