煤制油税费对产业发展影响分析

Analysis of the impact of coal tax onindustrial development

本文分析了煤制油产业现状,基于实际案例研究了煤制油的生产成本、销售成本、管理成本、财务成本及税费成本构成,量化了煤制油企业的消费税负担,并分析调整消费税后给行业带来的影响及建议。认为调整消费税只是煤制油企业财税制度的开始,后续各项政策会陆续完善;建议煤制油企业应在政策红利期把握自身高新技术产品优势,扩大煤炭清洁利用优势,提高自己化石能源领域的产业竞争力。

This authors review the situation of coal and oil industry,based on analyzing the actual case of coal to oil production cost and sales cost,management cost,financial cost and tax cost,quantifying the coal oil consumption tax burden of enterprises,and to analyze the impact of the adjustment of consumption tax on the industry and suggestions.The authors think that the adjustment of consumption tax for coal oil enterprise taxation system is the beginning,the follow-up policy will continue to improve;suggestions of coal oil enterprises should grasp their own advantages in the dividend policy of high-tech products,and expand the use of clean coal,fossil energy field to improve their industrial competitiveness.