推薦產(chǎn)品
3-(4-chlorophenyl)-4-phenyl-4,5-dihydro-1H-pyrazole 2-(chloromethyl)-3-methylpyridinehydrochloride 1-(2-bromo-4-methylphenyl)ethanone 3-chloroisoquinoline-4-carbonitrile 5,8-dichloropyrido[3,2-d]pyridazine 2-bromomalononitrile 2-(4-(bromomethyl)phenyl)benzo[d]thiazole 1-(bromomethyl)-3-methoxy-2-nitrobenzene 6-bromo-1H-[1,2,3]triazolo[4,5-b]pyridine 4-iodo-2-((trimethylsilyloxy)methyl)thiazole 6-iodoimidazo[1,2-a]pyridine-3-carbonitrile 2-(4-chlorophenyl)-2-morpholinoacetonitrile 4-chloro-7H-pyrrolo[2,3-d]pyrimidine 4-chloroisothiazole 5-bromo-6-chloro-1H-indole 7-chloro-3H-imidazo[4,5-b]pyridine ethyl3-(4-formylphenyl)propanoate 2,3-dibromobenzaldehyde 1-(5H-chromeno[2,3-b]pyridin-7-yl)ethanone 5H-chromeno[2,3-b]pyridin-5-one 3-chloroisoquinoline-4-carbaldehyde (E)-2-(3-oxoprop-1-enyl)benzaldehyde methyl4-formyl-3-nitrobenzoate 5,6-dimethoxy-2,2-dimethyl-2,3-dihydro-1H-inden-1-one 1-methylbicyclo[4.1.0]heptan-3-one 3-nitro-4-(trifluoromethoxy)benzaldehyde 2-hydroxyquinoline-6-carbaldehyde 2-nitro-3-(trifluoromethyl)benzaldehyde 1-(2-fluoro-4-methoxyphenyl)propan-2-one tert-butyl3-fluoro-4-oxopiperidine-1-carboxylate tert-butyl3-oxopropylcarbamate 2,2-dimethylcyclohexanone 9H-carbazole-3-carbaldehyde N,N-dimethyl-2-oxoacetamide 2-methylpent-4-yn-2-ol 3-tert-butyl-4-hydroxybenzonitrile 4-bromo-2-tert-butylphenol 1,3-dibutoxypropan-2-ol methyl4-hydroxyquinoline-6-carboxylate methyl3-cyano-4-hydroxybenzoate 4-chloro-6-methoxyquinolin-7-ol 3,4-dihydro-2H-benzo[b][1,4]oxazin-7-ol 2-(2-aminothiazol-5-yl)ethanolhydrochloride (R)-ethyl2-chloropropanoate (S)-4-amino-5-(4,4-dimethylcyclohexylamino)-5-oxopentanoicacid (1s,4s)-4-hydroxycyclohexanecarboxylicacid (S)-2-(tetrahydrofuran-3-yloxy)aceticacid (1S,4R)-1-methyl-4-(prop-1-en-2-yl)cyclohex-2-enol (R)-4-(hydroxymethyl)oxazolidin-2-one (S)-4-(hydroxymethyl)oxazolidin-2-one 化工資訊 本周政府工作報(bào)告指出，普惠性減稅與結(jié)構(gòu)性減稅并舉，重點(diǎn)降低制造業(yè)和小微企業(yè)稅收負(fù)擔(dān)。深化增值稅改革，將制造業(yè)等行業(yè)現(xiàn)行16%的稅率降至13%，將交通運(yùn)輸業(yè)、建筑業(yè)等行業(yè)現(xiàn)行10%的稅率降至9%，確保主要行業(yè)稅負(fù)明顯降低。
作為制造業(yè)的硅錳生產(chǎn)廠商，此次大幅減稅措施無(wú)疑是一大利好，為目前價(jià)格低迷的硅錳市場(chǎng)、運(yùn)營(yíng)困難的硅錳廠商帶來(lái)一塊緩沖墊，也一定程度上降低鋼廠經(jīng)營(yíng)成本。
我們以今天SMM內(nèi)蒙古硅錳6517均價(jià)7600元/噸(含稅承兌出廠價(jià))為基準(zhǔn)，簡(jiǎn)單測(cè)算此次降稅對(duì)硅錳成交價(jià)格的影響。(內(nèi)蒙現(xiàn)金出廠均價(jià)約為7600-200=7400元/噸)
原稅前價(jià)：7400/(1+16%)=6380
原稅額：6380×16%=1020
稅改后價(jià)：6380×（1+13%)=7210 稅改后稅額：6380×13%=830
稅改后銷項(xiàng)稅額：7400/(1+13%)×13%=851稅改后節(jié)約稅額：1020-830 =190
稅改后銷項(xiàng)稅差：1020-851=169
即：硅錳廠商甲賣(mài)出硅錳合金給鋼廠乙，原稅率為16%，假設(shè)合同約定價(jià)格為7400元/噸(含稅現(xiàn)金出廠價(jià))，鋼廠乙需支付給廠商甲7400元/噸，而降稅至13%且合同繼續(xù)有效的情況下，鋼廠乙同樣還是要支付給廠商甲7400元，同時(shí)廠商甲在降稅之后，只用確認(rèn)銷項(xiàng)稅額851元，廠商甲可從中獲利169元。但與此同時(shí)，此次幅度較大的降稅也有可能帶來(lái)一定程度硅錳市場(chǎng)的價(jià)格抑制，降稅減少了約190元/噸稅款，現(xiàn)金出廠價(jià)也就有可能逼近7210元/噸，使得硅錳價(jià)格在數(shù)值表現(xiàn)上有下跌趨勢(shì)。(文中數(shù)值均取整數(shù)位計(jì)算)
今日SMM內(nèi)蒙硅錳6517報(bào)價(jià)為7600元/噸(承兌出廠價(jià))，較昨日持平。
