韩国的成品油价格与税收

The Price and Taxes of Refined Oils in Korea

韩国炼油能力强大而原油几乎全部依靠进口,故其汽柴油价税构成及形成机制对我国有参考意义。韩国对成品油价格不直接干预,通过调整税收来调节价格。税种有交通能源环境税、教育税、燃油税和增值税。对农业和渔业用油免税。

Korea has huge capacity of oil refining, but almost all of crude oil are imported. In a way, the pricing mechanism and price composition of refined oils in Korea are valuable to our country. Actually, Korea uses taxation instrument to adjust refined oils price instead of government pricing. The gasoline and diesel taxes contain special excise tax （traffic tax）, education tax, motor tax, VAT etc, and the diesel in agriculture and fishing are free of these taxes.