An Empirical Research Of The Consumption Effect Of Refined Oil Consumption Tax In China

In recent years,the haze weather has been increasingly deteriorating,and how to deal with the haze has became a focus by us.Many people believe that the consumption of refined oil is one of the reason of haze,so they wish they can improve the atmospheric environment by adjusting the consumption of refined oil.But how to adjust the consumption of refined oil? As a excise tax policy that can adjusting oil consumption has attracted public concern.Not only the atmospheric environment is getting worse but also the oil price in the international market has been fluctuated,under these backgrounds,our country adjusted the excise tax on refined oil.Especially at the end of 2014 and the beginning of 2015,China's refined oil excise rate has been raised for 3 times,after which some scholars believed that the rise of refined oil excise was inappropriate,while some other scholars claimed that the rate rising may protect the environment.So,does the excise of refined oil really can adjust the consumption of the refined oil? So in this paper,I am going to use positivistic methodology to analysis the consumption effect of the excise of refined oil,in order to find the way of protecting the environment and the basis of determining the refined oil consumption tax policy.Basing on theoretical analysis,building the model as well as using the empirical data,I will examine the consumption effect of refined oil consumption tax;Basing on the empirical research and a combination of the actual situation in China,I will propose the suggestion to improve the excise of refined oil policy.The main idea of this paper are as follows: firstly,analyze the effect of consumption tax of refined oil.I mainly focus on the analysis of the mechanism of refined oil consumption tax,and by means of studying its action mechanism to analyzes the influence of refined oil consumption tax on refined oil consumption;basing on the mechanism of refined oil consumption tax to construct a theoretical model of refined oil consumption tax,analyze the consumption effect of refined oil consumption tax by mathematical method and lay a theoretical foundation for empirical analysis.Secondly,I will practically investigate the consumption effect of China's refined oil consumption tax;The empirical result shows that the excise tax of refined oil has a positive effect of regulating refined oil consumption,and raising the rate of excise tax of refined oil can reduce its consumption.Thirdly,the suggestion to perfected the excise tax of refined oil.Basing on the empirical results and combining with China‘s problem of excise tax of refined oil,I could draw a conclusion that properly raising the rate of excise tax of refined oil can protect the atmospheric environment.Transforming tax included in price into tax excluded in price to improve people's consumer consciousness,so as to improve the regulating effect of excise tax of refined oil,and some other suggestions.