成品油消费税行政管理改革路径探讨

发布时间：2018-04-23 10:00

本文选题：成品油消费税 + 税收　；参考：《天津师范大学》2013年硕士论文

【摘要】：我国对成品油课征消费税始于1993年颁布的《中华人民共和国消费税暂行条例》(国务院令第135号)规定,对成品油的汽油和柴油征收每升0.2元和0.1元的消费税。成品油消费税改革发端于1998年,经过了近10年的政策磨合和等待油价下行的机遇期窗口,最终在2008年12月18日经国务院发布了《关于实施成品油价格和税费改革的通知》,成品油税费改革的核心内容是：提高现行成品油消费税单位税额,以取代公路养路费、航道养护费、公路运输管理费、公路客货运附加费、水路运输管理费、水运客货运附加费(包括海南燃油附加费)等六项收费和政府还贷二级公路收费。成品油消费税改革之后规范了政府规费,完善了消费税税制,加强了中央财政收入,起到了为公路建设筹集资金的作用。在看到改革成效的同时,我们也深刻认识到,成品油消费税存在着多方面与当前经济社会不相适应的地方。主要包括政策问题和税收行政管理问题。针对上述问题,本文研究的重点在于对成品油消费税如何加强政策制度化建设和如何完善税收行政管理进行探索。本文通过对成品油消费税历史沿革的回顾,对当前成品油消费税进行评价,同时经过剖析当前成品油消费税税收行政管理的不足之处,找出症结所在。利用笔者的工作经验,以实证的方式对成品油消费税税收行政管理的改革之路进行探索。力图促进其健康发展,充分发挥其筹集资金、公平税负、促进经济社会发展的最终目的。
[Abstract]:China's consumption tax on refined oil began in 1993 with the promulgation of the interim regulations of the people's Republic of China on consumption tax (decree No. 135 of the State Council), which imposes a consumption tax of 0.2 yuan and 0.1 yuan per litre on gasoline and diesel oil products. The reform of the refined oil consumption tax began in 1998, after nearly a decade of policy running-in and a window of opportunity waiting for the oil price to fall. Finally, on December 18, 2008, the State Council issued the notice on the implementation of the reform on the price and tax of refined oil products. The core content of the tax reform of refined oil products is to increase the unit tax amount of the current refined oil consumption tax to replace the road maintenance fee of the highway. Waterway maintenance fee, road transport management fee, road passenger and freight surcharge, waterway transport management fee, waterway passenger and freight surcharge (including Hainan fuel surcharge), etc. After the reform of refined oil consumption tax, the government charges were standardized, the consumption tax system was perfected, the central financial revenue was strengthened, and the role of raising funds for highway construction was raised. At the same time, we also realize that there are many aspects of the refined oil consumption tax that are not suitable for the current economy and society. Mainly includes the policy question and the tax administration question. In view of the above problems, the focus of this paper is to explore how to strengthen the policy institutionalization and how to perfect the tax administration. By reviewing the history of refined oil consumption tax, this paper evaluates the current refined oil consumption tax, at the same time, analyzes the shortcomings of the current refined oil consumption tax tax administration, and finds out the crux of the problem. Based on the author's working experience, this paper explores the reform of the tax administration of refined oil consumption tax in an empirical way. It tries to promote its healthy development, give full play to its raising funds, fair tax burden, and promote the ultimate goal of economic and social development.
【学位授予单位】：天津师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F426.22

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