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当前各界已对改革形成共识,今后三五年内正值国际油价低位运行时期。笔者认为,必须抓住这一重要时间窗口,尽快启动成品油消费税改革。成品油消费税是指中国现行消费税制度下以成品油为税目所征收的消费税,是以调控油品价格来抑制消费总量、鼓励节约和清洁用油的税收政策。1993年以来的成品油消费税改革,以增加成品油使用成本为出发点,结合消费税差别课征的特点,着重调整征税范围和税额标准,
At present, all walks of life have reached a consensus on the reform and will be in a period of low international oil price operation in the next three to five years. The author believes that we must seize this important time window, as soon as possible to start the refined oil consumption tax reform. The consumption tax on refined products refers to the consumption tax levied on oil products subject to refined oil products under the current system of consumption tax in China and the tax policy of controlling the total amount of consumption by regulating the prices of oil products and encouraging the conservation and cleaning of oil. Since 1993, the reform of refined oil consumption tax, with the goal of increasing the cost of refined oil as a starting point, combined with the characteristics of consumption tax differences, focusing on adjusting the scope of taxation and tax standards,