出口退税对海外石油化工项目投资影响的分析

IMPACT ANALYSIS OF EXPORT TAX REBATE ON OVERSEAS PETROCHEMICAL PROJECT INVESTMENT

在中国工程公司承包的海外石油化工建设项目中,大量的设备材料采购均出自中国。对于出口到境外承包工程项目的国产设备材料,根据国家对增值税实施退(免)税政策,即免征增值税,相应的进项税额予以退还。而出口退税作为鼓励对外出口贸易的重要手段,对降低项目的采购费用也会起重要作用。结合《中华人民共和国海关进出口税则》,以概算编制结构为基础,对石油化工项目中典型设备材料涉及税号及出口退税税率进行整理,同时测算了项目级和专业级的综合出口退税税率,为未来海外石油化工项目投资估算提供参考。

A large amout of equipment and materials in overseas petrochemical projects contracted by Chinese engineering companies are purchased from China.For domestic equipment and materials exported to other countries,the companies will get tax refund for value added tax.Export tax rebate,as an important means to promote export trade, also has an important impact on the procurement cost of project.This paper classifies and identifies the HS code and export tax rebate rate of typical equipment and materials in petrochemical projects based on the structure of estimate and the Customs Import and Export Tariff of the People's Republic of China,and calculates the general export tax rebate rate of project level and discipline level,providing reference for the investment estimate of future overseas petrochemical projects.