China's Refined Oil Consumption Tax Collection Problems And Countermeasures

Since2006, China’s refined oil consumption tax policy carried out several majoradjustment，Including increasing refined oil items，a substantial increasing in refined oilconsumption tax rate，the implementation of naphtha and fuel oil consumption tax refund taxpolicy etc.This had a great effect on production and operation of oil enterprises，the collectionand management of tax department and consumption tax revenue etc.This puts forward newproblems and new challenges to the management of refined oil consumption tax.Furtherstudying on the problems and Countermeasures of refined oil consumption tax has importantimplications for the further improvement of refined oil consumption tax system，improvment ofthe refined oil consumption tax collection and management and Promoting a more harmoniousrelationship between the tax department and enterprises.Based on the refined oil consumption tax policy of carding,This article Clarifys theevolution of China’s refined oil consumption tax policy,through the summary of refined oilconsumption tax collection and management of Heze, This article analyze China’s refined oilconsumption tax collection and management problems deeply,And puts forward thecountermeasures and suggestions.The full text is divided into five parts:The first part: mainly introduces the research background and significance, literaturereview, research methods.The second part: Carding and analyzing the characteristics of China’s consumption taxpolicy and administration evolution, evolution of refined oil consumption tax collection policy,collection and management requirements of current oil consumption tax, refined oilconsumption tax collection institutions and systems etc.The third part: taking Heze city as an example, introduced the basic situation of refined oilenterprises,the situation of refined oil consumption tax revenue and the refined oil consumptiontax collection and management of Heze State Administration of TaxationThe fourth part: mainly from the four aspects of the tax department, refined oilconsumption tax policy, the oil industry and enterprise, local government, analyzes and summarizes the facing problems of China’s refined oil consumption tax collection andmanagement, and analyzes the reasons behind the problem.The fifth part: in the face of the problems of refined oil consumption tax collection andmanagement, countermeasures and suggestions are proposed to improve the quality of taxcollection, improve the refined oil consumption tax policy, standard oil industry product namingand detection methods, for the support of local government.