摘要
石油加工贸易在中国炼油行业的发展过程中发挥了重要的作用。现行的石油加工贸易管理和税收政策已经不适应当前的成品油市场形势。建议进一步完善石油加工贸易管理和税收政策,鼓励进料加工产品免税出口,以市场为导向实行成品油免税自由出口。同时提高石油外贸的通关效率,改进海关对进出口企业的监管,提升中国炼油企业的国际竞争力。
Oil processing trade has played an important role in development of China's oil refining industry. The current oil processing trade management and tax policies are not adapted to the present oil market situation. The paper suggests improving the management and tax policy of oil processing trade, encouraging tax-free exports of processing products, and carrying out tax-free exports of refined oil with market orientation. Meanwhile, it is proposed to increase the clearance efficiency, better the supervision for import and export enterprises, and promote the international competitiveness of China's refining enterprises.
出处
《国际石油经济》
2016年第5期28-33,共6页
International Petroleum Economics
关键词
石油加工贸易
成品油出口
免税
通关
监管
oil processing trade
refined oil export
tax-free
custom clearance
supervision