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作 者:周若洪[1]
机构地区:[1]中国石化集团公司经济技术研究院,北京100029
出 处:《当代石油石化》2001年第4期23-26,共4页Petroleum & Petrochemical Today
摘 要:介绍了日、韩石油定价机制的形成过程 ;阐述了在实现石油市场形成价格的过程中 ,政府在制订法律、法规和实行宏观调控中的作用 ;指出我国以国际市场为基础的成品油定价机制应考虑国内市场具体情况进行修正 ;最后建议我国石油税制中的消费税应改为价外税 ,消费税改为在消费环节征收 。The article gives an account of the shaping up process of oil pricing mechanism in Japan and South Korea,describes the functions of the government in the making of laws and rules as well as in macro regulation in the course of realizing price formation on the oil market; points out that revision of the product oil pricing mechanism based on international market should be made in consideration of the specific domestic market. The article finally suggests that consumption tax in China's taxation be changed to taxes not included in the calculated prices while consumption tax be levied in consumption links and production pattern tax on added value be turned to consumption pattern tax on added value.
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