摘要
美国拥有完善的法律法规和一套完整的成品油监管体系来规范成品油行业的运行与发展。在介绍美国成品油质量、安全、税收、价格、销售资质、进出口贸易等环节的监管模式及运行机制的基础上,总结出我国成品油行业监管值得借鉴的几点启示:1)建立完善的法律法规;2)建立成品油生产流通可追溯体系;3)消费税实行分税制;4)要有严厉的惩罚措施,提高从业者的违法成本;5)建立独立的油品质量检测机构及审查机制。
Besides the perfect laws and rules, the United States of America has already established a complete set of regulation system to regularize the operation and development of refined oil industry. The paper summarizes some enlightenment for Chinese refinery industry to refer based on introduction of supervision mode and operation mechanism of the refined oil quality, safety, taxation, price, sales qualification, and import & export trade in the States as follows: 1) establishing perfect laws and regulations system; 2) building a retroactive system of refined oil production and circulation; 3) enforcing the tax-sharing system for sales tax; 4) strengthening the punishment measures to increase costs for practitioners' illegal activities; 5) setting up the independent oil quality testing institutions and examination mechanisms.
出处
《国际石油经济》
2017年第5期67-76,共10页
International Petroleum Economics
关键词
成品油
监管
油品质量
税收
价格
进出口
refined oil
supervision
refined oil quality
taxation
price
import and export