近日，國家稅務總(zong)局要求(qiu)中石油(you)集團下屬各(ge)煉油(you)廠生產的(de)(de)工業白(bai)油(you)、食品(pin)級白(bai)油(you)產品(pin)納入成品(pin)油(you)消(xiao)費稅繳(jiao)納范圍，將按(an)照要求(qiu)相應繳(jiao)納稅費。隨(sui)著油(you)價(jia)的(de)(de)上漲，基礎油(you)的(de)(de)采購成本壓力越來(lai)越大，這個通知，再次將潤滑油(you)行業的(de)(de)消(xiao)費稅問(wen)題(ti)拋到風口(kou)浪尖。

    長期(qi)以來，潤(run)滑(hua)(hua)(hua)(hua)油(you)(you)(you)(you)(you)(you)(you)基(ji)礎(chu)油(you)(you)(you)(you)(you)(you)(you)采購中一(yi)個最有行業(ye)特色的(de)問題(ti)就是(shi)，開白油(you)(you)(you)(you)(you)(you)(you)票還是(shi)基(ji)礎(chu)油(you)(you)(you)(you)(you)(you)(you)票。這(zhe)個問題(ti)涉及(ji)到成(cheng)品油(you)(you)(you)(you)(you)(you)(you)消(xiao)費(fei)(fei)稅的(de)問題(ti)。成(cheng)品油(you)(you)(you)(you)(you)(you)(you)消(xiao)費(fei)(fei)稅是(shi)指消(xiao)費(fei)(fei)者在消(xiao)費(fei)(fei)汽油(you)(you)(you)(you)(you)(you)(you)、柴油(you)(you)(you)(you)(you)(you)(you)、石腦油(you)(you)(you)(you)(you)(you)(you)、溶劑油(you)(you)(you)(you)(you)(you)(you)、航空煤油(you)(you)(you)(you)(you)(you)(you)、潤(run)滑(hua)(hua)(hua)(hua)油(you)(you)(you)(you)(you)(you)(you)、燃料油(you)(you)(you)(you)(you)(you)(you)等七種成(cheng)品油(you)(you)(you)(you)(you)(you)(you)時交(jiao)納(na)的(de)消(xiao)費(fei)(fei)稅。潤(run)滑(hua)(hua)(hua)(hua)油(you)(you)(you)(you)(you)(you)(you)的(de)征收(shou)(shou)范圍包(bao)括礦(kuang)物(wu)(wu)(wu)性(xing)潤(run)滑(hua)(hua)(hua)(hua)油(you)(you)(you)(you)(you)(you)(you)、礦(kuang)物(wu)(wu)(wu)性(xing)潤(run)滑(hua)(hua)(hua)(hua)油(you)(you)(you)(you)(you)(you)(you)基(ji)礎(chu)油(you)(you)(you)(you)(you)(you)(you)、植物(wu)(wu)(wu)性(xing)潤(run)滑(hua)(hua)(hua)(hua)油(you)(you)(you)(you)(you)(you)(you)、動(dong)物(wu)(wu)(wu)性(xing)潤(run)滑(hua)(hua)(hua)(hua)油(you)(you)(you)(you)(you)(you)(you)和化工(gong)原料合(he)成(cheng)潤(run)滑(hua)(hua)(hua)(hua)油(you)(you)(you)(you)(you)(you)(you)。以植物(wu)(wu)(wu)性(xing)、動(dong)物(wu)(wu)(wu)性(xing)和礦(kuang)物(wu)(wu)(wu)性(xing)基(ji)礎(chu)油(you)(you)(you)(you)(you)(you)(you)（或(huo)礦(kuang)物(wu)(wu)(wu)性(xing)潤(run)滑(hua)(hua)(hua)(hua)油(you)(you)(you)(you)(you)(you)(you)）混合(he)摻配而成(cheng)的(de)“混合(he)性(xing)”潤(run)滑(hua)(hua)(hua)(hua)油(you)(you)(you)(you)(you)(you)(you)，不(bu)論(lun)礦(kuang)物(wu)(wu)(wu)性(xing)基(ji)礎(chu)油(you)(you)(you)(you)(you)(you)(you)（或(huo)礦(kuang)物(wu)(wu)(wu)性(xing)潤(run)滑(hua)(hua)(hua)(hua)油(you)(you)(you)(you)(you)(you)(you)）所占比例高低(di)，均屬潤(run)滑(hua)(hua)(hua)(hua)油(you)(you)(you)(you)(you)(you)(you)的(de)征收(shou)(shou)范圍。

    業界專家表示，我國潤滑油(you)消(xiao)費稅實施價(jia)內(nei)稅，從原料(liao)基(ji)礎油(you)開始(shi)征收，原料(liao)及成(cheng)品間可抵扣，經過層(ceng)(ceng)層(ceng)(ceng)抵扣最終(zhong)(zhong)轉(zhuan)嫁(jia)到下游消(xiao)費者。對(dui)于(yu)生(sheng)(sheng)產煉(lian)廠而言(yan)，生(sheng)(sheng)產成(cheng)本(ben)的(de)變相增加最終(zhong)(zhong)將反應(ying)到價(jia)格體系(xi)當中，對(dui)于(yu)基(ji)礎油(you)生(sheng)(sheng)產煉(lian)廠而言(yan)影響并不是太(tai)大。對(dui)于(yu)貿易商(shang)成(cheng)本(ben)壓(ya)力一(yi)般往下游轉(zhuan)嫁(jia)。調和廠是成(cheng)本(ben)主要承(cheng)擔方之一(yi)，拖累資(zi)金(jin)鏈周轉(zhuan)，加劇生(sheng)(sheng)存壓(ya)力。消(xiao)費者為消(xiao)費稅埋單，承(cheng)擔;