Research On The Tax Policy Of China’s Refined Oil Consumption Tax

Refined oil consumption tax is an important part of the consumption tax policy. In the recent years, influenced by the macroeconormy of the international and domestic, the consumption tax policy carried out several major adjustments, mainly including increase refined oil items, improve the refined oil consumption tax rates, implement the naphtha and fuel oil consumption tax exemption etc. This has a greater effect on crude oil production enterprises, coal oil production enterprises and tax collection and management department. Criminals exploit shortcomings to evade tax, influence the seriousness and fairness of taxation.This article reviews the evolution process of the consumption tax policy of refined oil, combined with the practice of the Inner Mongolia Autonomous Region, analyze differences between crude oil and coal oil companies. In order to solve the problem, reference the foreign experiences, this article suggests changing taxation links, improving the comments, improving the central and local sharing with " camp to add" reform and strengthening the construction of the tax authorities.