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油气由从量计征到采取从价征税,增加了石化企业开采和炼油的成本——修订条例施行之后,资源产品单位税赋额度将明显提升。以原油为例,如果以从量计征的方式测算,每吨原油需要上交8～30元的资源税,而如果以按价计征的方式测算,按5%的税率,8月份我国原油出厂价为5118.7元/吨,石油公司每吨原油需要上交的资源税约为256元。其增长幅度不可谓不大。这增加的成本由谁来承担?会不会生产企业通过涨价的形式将成本转嫁给消费者?
Oil and gas from the amount of levied to take Ad valorem tax, increasing the cost of mining and refining petrochemical enterprises - After the amendment of the Ordinance, the resource product tax credits will be significantly increased. Taking crude oil as an example, if the amount of levy calculated according to the way, each ton of crude oil need to turn over the resource tax of 8 to 30 yuan, and if calculated by price-based levying method, according to the tax rate of 5% in August China’s crude oil Ex-factory price of 5118.7 yuan / ton, oil companies need to turn over the resource tax per ton of crude oil is about 256 yuan. Its growth rate can not be underestimated. Who will be responsible for this increased cost? Will manufacturers pass the price increase in the form of cost to consumers?