摘要
"财关税〔2011〕39号"文件规定了返还进口环节增值税的政策.中国天然气对外采购依存度已经由2016年的35%上升到2020年的43.1%.2021年4月,财政部等6部委发布《关于"十四五"期间能源资源勘探开发利用进口税收政策管理办法的通知》.对比之前的政策,进口天然气在税收方面的变化体现在:增加了返税项目审核机构;放宽了返税主体的认定;扩大了返税标准;首次增加了监督和处罚措施.天然气财税新政策解决了原有政策的延续问题,以及管网重组后项目主管单位变更问题.但是新政策还存在需要继续改进的空间:建议缩短返税申报周期;计算倒挂比例的参考基准值需进一步明确;进一步明确到岸价低于参考基准值时的处理原则;新政策执行期限应根据行业发展适时调整.该政策从宏观层面为今后5年天然气的发展指明了方向.
Document No.39[2011]stipulates the policy of returning VAT in the import link.China's dependence on foreign natural gas procurement has increased from 35%in 2016 to 43.1%in 2020.In April 2021,the six Ministries including the Ministry of Finance,issued the“Management Measures of Import Tax Policies for the Exploration,Development and Utilization of Energy Resources during the‘14th Five-Year Plan’period”.Compared with the previous policies,the changes in the taxation of imported natural gas are manifested in increasing the number of audit institutions participating in tax rebate projects,relaxing the standards for the identification of tax rebates,expanding the scope of benefits of tax refunds,adding supervision and punishment measures for the first time.The new natural gas fiscal and taxation policy not only takes the continuation of the original policy,but also solves the problem of the change of project managers after the pipe network reorganization.However,it still has such room for further improvement as shortening the tax rebate declaration cycle,further defining the reference value for calculating the price inversion ratio,further clarifying the processing principle when the CIF price is lower than the reference base value,adjusting the execution limit of new policy according to the industry development.In general,it has pointed out the direction for the development of natural gas in the next five years from the macro level.
作者
龚继忠
GONG Jizhong(South China Natural Gas Sales Center,Sinopec Gas Company)
出处
《国际石油经济》
2021年第7期21-27,72,共8页
International Petroleum Economics
