在没有其他配套税费改革的背景下,单纯将消费税率大幅提高,实属罕见。2015年1月13日,成品油消费税单位税额迎来短期内第三次提高,当日零时起,汽油的消费税提升至1.52元/升,柴油消费税提至1.2元/升。此时,距2014年11月28日调整消费税仅仅45天。中国上一轮调整成品油消费税是在2009年1月,当时是对成品油价进行了一次综合性税费改革,在取消了 In the absence of other supporting tax reform in the context of a simple increase in the consumption tax rate is very rare. January 13, 2015, refined oil consumption tax unit tax usher in the third short-term increase, starting from zero on the same day, the consumption tax of gasoline rose to 1.52 yuan / liter, diesel consumption tax raised to 1.2 yuan / liter. At this point, from November 28, 2014 to adjust the consumption tax only 45 days. China’s last round of adjustment of refined oil consumption tax was in January 2009, when it was a comprehensive reform of the tax on refined oil prices, canceled