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2007年6月19日,财政部、国家税务总局发出《关于调低部分商品出口退税率的通知》(财税[2007]90号),规定从7月1日起调整部分商品的出口退税政策。从石油和化工行业来看,涉及到的商品范围之广、力度之大是自1985年国家实施出口产品退税政策以来少见的。据中国石油和化学工业协会统计,本次政策调整石油和化工行业共有1031项商品取消或降低了出口退税,占此次全部调整商品的36.4%,占石油和化工出口商品的81.8%。有289项(368个税号)商品完全取消了退税,占此次取消出口退税全部商品的52.3%;有742项(786个税号)商品降低了退税率,占全部降低出口退税商品的32.7%。按静态测算,行业出口产品退税率平均水平将下调9.01个百分点,比全国平均水平高出约7个百分点。出口退税率的下调将使2007年石油和化工行业的利润减少110亿人民币左右。
On June 19, 2007, the Ministry of Finance and the State Administration of Taxation issued the Circular on Reducing the Export Tax Rebate Rate of Some Commodities (Cai Shui [2007] No. 90), which stipulated that the export tax rebate policy for some commodities should be adjusted from July 1. From the oil and chemical industry point of view, a wide range of goods involved, the intensity of the country since 1985, the export tax rebate policy since the rare. According to the statistics of China Petroleum and Chemical Industry Association, a total of 1,031 commodities in the petroleum and chemical industry were adjusted or canceled in this policy adjustment, which reduced export tax rebates, accounting for 36.4% of the total adjusted products and accounting for 81.8% of the total exports of petroleum and chemical products. A total of 289 items (368 tariff lines) were completely abolished, accounting for 52.3% of the total export rebates; 742 items (786 tariff lines) reduced the tax rebate rate, accounting for 32.7% of the total export tax rebate goods %. According to static calculations, the average export tax rebate rate of the industry will be reduced by 9.01 percentage points, about 7 percentage points higher than the national average. The reduction of the export tax rebate rate will reduce the profits of the oil and chemical industries by about 11 billion yuan in 2007.