Research On Optimizing Excise Tax Rate Of Gasoline And Diesel In China

In recent years,with the rapid development of economy and the automotive industry,environmental destruction and pollution caused by the traffic is more and more serious,and many countries around the world have also adopted a variety of tax policies to curb pollution caused by traffic.In view of the effect of the implementation,many foreign countries have played a certain role in improving the consumption tax,and have established a relatively perfect consumption tax system.In our country,environmental issues are also more and more important.in the third Plenary Session of the 18 th CPC Central Committee the "decision" proposed "the adjustment of consumption tax levy,links,tax rates,the high energy consumption,high pollution products and high-end consumer goods into the collection range".In recent years,with the deepening reform of China's economic system,and constantly developing of economic,and the contradiction between the economic development and the environment have become increasingly prominent.The increasingly arduous task of energy conservation and emission reduction have brought serious challenges to the reform of China's refined oil consumption tax,while gasoline and diesel consumption tax reform is serious emphasis and difficulty of the market reform in China under the background of the academic community.Reasonable design of the gasoline and diesel consumption tax rate can effectively guide the driving behavior of consumers,improve fuel efficiency and reduce environmental pollution.Based on this background,this paper firstly reviews the current domestic and international research on the design of the consumption tax rate of gasoline and diesel,and the background of China's market-oriented reform,as well as the foreign literature on the design of the consumption tax rate.Secondly,this paper reviews the reform course of China's gasoline and diesel consumption tax,and analyzes the effect of the reform.The factors in the model are compared with the basic situation of our country and then the PS model is derived to the optimal tax rate equation.Thirdly,this paper analyzes the domestic and foreign relevant tax rate optimization model,and choose a more mature PS theory model to build the optimization model of gasoline and diesel consumption tax rate in line with China's basic national conditions.Finally,according to the actual situation of our country,this paper collect the date,such as the price of gasoline and diesel,the external cost of traffic pollution,the external cost of accidents,the elasticity of demand for gasoline and diesel,which are calculate the optimal tax rate.The implementation of a reasonable tax rate of gasoline and diesel consumption and the achievement of energy-saving emission reduction purposes can't be achieved without the support of policies and institutional environment.First of all,we should further opening the domestic refined oil market,optimizing the market structure,and constantly promoting the upgrading of industrial structure,and vigorously promoting the development and utilization of new energy sources,reducing the energy consumption of gasoline and diesel.Secondly,optimizing the collection of links,establish a perfect consumption tax collection mechanism and supervision system,and enhancing the consumer's perception of tax burden and the consciousness of saving energy.Finally,implementing the distribution mechanism of the consumption tax with the local government,can inspire the enthusiasm of the local government,and increase the binding effect of consumption tax.