At 9:00 am on March 5, 2019, the second session of the Thirteenth National People's Congress opened in the Great Hall of the People. The government's work task stated that in 2019, we will continue to implement larger tax and fee reductions. Deepen the value-added tax reform and reduce the current 16% tax rate for manufacturing and other industries to 13%. What impact will the tax reform have on the refined oil industry and consumers?
At present, the current value-added tax rate of the refined oil industry is 16%. According to the government work report, the manufacturing value-added tax rate will be reduced to 13% during the year. Intuitively, the first profit is the highest domestic retail price of refined oil. The reduction. According to statistics, on May 1, 2018, according to the "Notice on Adjusting VAT Rates" issued by the Ministry of Finance and Taxation, the VAT rate for refined oil products was reduced from 17% to 16%, and the highest domestic retail prices of gasoline and diesel were reduced by 75 yuan per ton. And 65 yuan. Based on the tax reduction, it is estimated that the maximum retail price of domestic gasoline and diesel will decrease by about 230 yuan per ton.
Tax rate and maximum retail price adjustment
The NLD Central Committee gave three-party suggestions to the proposal: 1. Improve the consumption tax system for refined oil products and implement a structural tax reduction
Tax items should be listed more scientifically to make up for tax loopholes. According to the principle of tax law that is more important than form, on the basis of the taxation of refined oil products, the tax law adds "petrochemical products that are comparable in composition to refined oil products and functionally substitute for refined oil products." "Taxes", such as levying refined oil consumption tax on light cycle oil with reference to diesel standards.
The taxation link will be moved forward appropriately, and the implementation of “controlling sales by purchasing” will change the taxation link of refined oil consumption tax from the factory link of the refining and chemical enterprise to the feed link.
A crude oil consumption tax will be levied in a timely manner in the medium and long term to achieve full coverage of all downstream liquid chemical products, and weave a tight “tax net” of consumption tax on oil products to suppress excessive oil consumption and ensure national energy security.
Optimize the structure of refined oil consumption tax. The consumption of diesel in 2017 was about 165 million tons, accounting for about 51% of the country's apparent consumption of refined oil products. In 2018, it is expected to be about 160 million tons, accounting for more than 50%. If the current unit tax of diesel consumption tax is reduced by half (based on 0.6 yuan per liter), the scale of tax reduction can reach more than 110 billion yuan. The diesel consumption tax has been significantly reduced in the near future, and the aviation kerosene consumption tax has been resumed in time to strengthen supervision and plug the loopholes in taxation so as to achieve the full collection.
By optimizing the structure of refined oil consumption tax, implementing structural tax reduction policies, improving the business environment, reducing costs and benefiting people's livelihood.
2. Improve the supervision system and improve the incentive and compatible long-term supervision mechanism.
As soon as possible, the refined oil consumption tax will be changed to the central and local shared taxes, and a scientific and standardized performance assessment and accountability mechanism will be established to stimulate the supervision enthusiasm, initiative and initiative of the basic tax department.
Promote the revolutionary transformation of tax collection and management, from the "package tax system" and "ticket tax management" to modern tax collection and management. Make full use of advanced technologies such as artificial intelligence and big data to promote the transformation of regulatory methods from taxpayer declarations and “ticket-based tax administration” to big data tax administration.
3. Issue judicial interpretations, increase crackdowns on ticket change companies and illegal activities involved in ticket changes, and increase criminal punishment.
It can also be seen from the latest news that in the process of formulating related policies, the state is focusing on solving the difficulties of industrial enterprises and combining the actual conditions of the market, on the one hand, it can block the tax loopholes of the industry, and on the other hand, it can give some industrial enterprises some taxes This will also promote the sound development of the entire petrochemical industry.
The article content is taken from the Internet.
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