新形势下对中国成品油消费税改革的思考

China’s refined oil consumption tax reform under the new situation

目前,中国对汽油、柴油、石脑油、溶剂油、润滑油、燃料油、航空煤油这7个税目征收成品油消费税。中国消费税政策和管理存在一些不足,包括征税范围固定、征收环节局限于前端环节、税率结构单一、价内征收造成不透明、属于中央税导致地方政府缺乏监管动力等。建议扩大中国成品油消费税征税范围,适时将相关炼油产品纳入征税,并明细税目税率的差异化划分;适时推动成品油消费税征收环节后移至消费端,并由价内征收改为价外征收;推动成品油消费税由中央税向中央和地方共享税甚至完全地方税方向改革。

At present,China imposes a consumption tax on refined oil products under such seven tax categories as gasoline,diesel,naphtha,solvent oil,lubricating oil,fuel oil and aviation kerosene.Some deficiencies in China’s consumption tax policies and management include fixed tax range,collection only limited at the production links,single tax rate structure,low tax transparency and the lack of regulatory motivation for local governments caused by the central tax of refined oil consumption tax.It is suggested to expand the range of tax on refined oil consumption tax in China,take relevant refined oil products in the tax collection,and differentiate the tax items and rates,facilitate the link of refined oil consumption tax back from the production to the consumption,change the collection from within price to outside price,and promote the reform of refined oil consumption tax from the central tax to the central and local shared tax,or even complete local tax.