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我国的环境问题日趋严重,国家对成品油征收消费税是为了能在一定程度上能增强人们的环保意识,保护环境。但是据目前数据统计分析得出我国成品油的销量还在日趋增长,生活消费所占比重也越来越大,成品油消费税的征收并没有起到该有的作用,因此现在应尽快对成品油消费税政策进行改革。本文建议成品油消费税改为阶梯式单位税额改革,以及为了改善征收环节方面的问题建立征收管理系统的改革建议。
The environmental problems in our country are getting worse day by day. The state imposes the consumption tax on the refined oil so as to be able to enhance people’s awareness of environmental protection and protect the environment to a certain extent. However, according to the statistics and analysis of the current data, the sales volume of refined oil in our country is still growing and the proportion of living consumption is also increasing. The collection of refined oil consumption tax does not play its due role. Therefore, Consumption tax policy reform. This paper suggests that the consumption tax of refined oil should be changed to the step-by-step unit tax reform and the proposal of reforming the collection management system in order to improve the collection aspects.