美国燃油消费税政策及启示

Fuel oil excise tax policy in the United States

美国政府长期监控汽油和柴油消费税税率变化,税费在汽油和柴油零售价中所占比例一直处于较低水平。美国各州征收的汽油和柴油税费水平存在较大差异,东部和西部沿海各州征收的汽油和柴油消费税税率普遍较高,中南部和油气生产州的汽油税费相对较低。联邦政府和各州政府的征收环节也各不相同。中美两国国情不同,中国成品油消费税制度改革,可借鉴与参考美国燃油消费税征管做法:1)将成品油消费税调整为中央和地方共享税;2)将成品油消费税征收调整至零售环节;3)建立成品油消费税税率调整机制;4)加强中央和地方两级政府税收征收管理体系建设。

The U.S. government has monitored the changes of gasoline and diesel excise tax rates for long term; the proportion of the tax in the retail price of gasoline and diesel has been in a low level. The great difference exists in imposing gasoline and diesel excise tax and fees between American states, higher in the coastal states in the East and West and lower in the Southcentral states and those states where oil and gas are produced. The imposing process is different between the federal government and state governments. In spite of the different national conditions, the experiences of the United States can be references to China＇s oil excise tax system reform as the follows：1） oil excise tax can be adjusted to the sharing tax of central and local government; 2） oil excise tax can be imposed in retail; 3） oil excise tax adjustment mechanism can be established; 4） the central and local tax management system construction can be strengthened.