我国的石油税费政策对保证石油安全和稳定石油市场的作用有限。本文以稳定国内油价为目的,对我国现行石油税费制度进行分析,结合国外的成功经验,指出国内石油资源税和补偿费太低,缺乏储备优惠政策、关税不能随油价变化调节进出口量、没有考虑环境等问题,并在此基础上提出石油税费制度改革的建议。 The effect of China’s oil tax policy on ensuring oil security and stabilizing the oil market is limited. In this paper, the purpose of stabilizing domestic oil prices is to analyze the current system of petroleum taxes and fees in our country. Combining the successful experiences of other countries, it is pointed out that domestic petroleum resources tax and compensation fees are too low and the policy of reserve preferential is lacking. Tariffs can not adjust import and export with changes in oil prices, Did not consider the environment and other issues, and on this basis proposed oil tax system reform proposals.