Research On The Reform Of China’s Refined Oil Consumption Tax From The Perspective Of Functional Orientation

The product oil has the characteristics of non-renewable and not easy to replace,which is a scarce energy product.It is widely used in many fields such as transportation,agricultural machinery,automobile industry,national defense,etc.It is an important resource related to the national economy and people’s livelihood,infiltrates into all aspects of the public life,brings convenience to people’s life,but also brings many problems,such as environmental pollution and resource exhaustion.In order to raise funds,control oil consumption,maintain the sustainability of environmental change and make efficient use of resources,countries around the world have imposed consumption taxes on refined oil products.Consumption tax on refined oil products refers to a tax on the selection of specific refined oil products in the transfer or transaction process or on the consumption of refined oil products.Consumption tax on refined oil is the most important part of the refined oil tax system.From the end of 2014 to the beginning of 2015,the state administration of taxation issued three documents to raise the consumption tax rate of refined oil products,and the tax rate has been maintained till now.The purpose is to strengthen the regulation function of consumption tax on refined oil.It is clearly pointed out from the announcement that consumption tax on refined oil shoulders the function of environmental management and energy conservation and emission reduction.China’s consumption tax system was formally established after the tax distribution reform in 1994,which mainly affects the economic and social development of China from the aspects of raising fiscal revenue,fair income distribution,strengthening industrial regulation and promoting environmental protection.Consumption tax on refined oil products is one of the 15 items of consumption tax.It is of great significance to study its main function orientation and function function to promote consumption tax reform.Based on this,this paper takes the consumption tax on refined oil as the research object,analyzes it from three perspectives of the function of financial revenue organization,the function of fair income distribution and the function of rational allocation of resources,and makes a comprehensive analysis by using the method of literature reading,statistical analysis of data,statistical calculation and other research methods.Rational resource allocation is the main function of consumption tax on refined oil products in China,but its main function has not been given full play.At the same time,consumption tax on refined oil products is of greatsignificance to the organization of fiscal revenue and fair income distribution.Based on the analysis of the constraint conditions affecting the tax function of refined oil consumption tax in China,and guided by the full play of the function function,the paper puts forward that "the process of collecting refined oil consumption tax will be pushed backward;Appropriately raise the tax rate level and set different tax rates according to the degree of environmental damage;The consumption tax on refined oil products will be changed from a central tax to a central and local tax.Adjusting the method of calculating and collecting consumption tax on refined oil products;To change the internal tax into external tax " and other policy Suggestions.