美国燃油消费税征收监管政策及对我国的启示  

Fuel oil Taxes Policy in the U.S. and Suggestions for China

作　　者：王守春[1] 张静[1] 周若洪[1] 

机构地区：[1]中国石油化工集团公司经济技术研究院,北京100029

出　　处：《当代石油石化》2017年第6期13-16,共4页Petroleum & Petrochemical Today

摘　　要：介绍和分析了美国燃油消费税的征收监管政策,重点论述了其监管手段和征收环节。针对我国成品油消费税征收监管存在偷税逃税等问题,借鉴美国经验,提出了建立我国成品油生产、储运及销售终端税收监管系统;建议成品油消费税在实际进入消费领域时征收。This paper introduces fuel oil taxes policy in the United States, especially its tax regulation and levy process. To solve the problems, such as tax evasion loopholes, existing in the petroleum excise tax levy and regulation in China, by drawing the U.S. experiences, we propose that the tax monitoring mechanism should be established in the links of fuel oil production, storage and sales terminal, and the fuel oil excise tax be levied in the link of real consumption, in a bid to push forward levy policy reform of China＇s petroleum excise tax.

关 键 词：燃油税 征收 监管 政策 

分 类 号：F426.22[经济管理—产业经济] F812.42