从2009年1月1日起,我国对汽油、柴油等正式开征成品油消费税。“成品油价税费改革既考虑了各阶层消费者的承受力,也建立了合理反映石油能源稀缺程度的资源价格形成机制,政府在实现公平税负方面迈出了一大步。”中国社会科学院财贸所价格与税收研究室副主任张斌认为,“在消费税的环节从量定额征收,并规定了最高限价,可以避免未来国际油价波动对消费者造成过重的负担。” From January 1, 2009 onwards, China officially started levying consumption tax on refined oil products such as gasoline and diesel. “The refined oil tax reform takes into account not only the affordability of consumers at all levels, but also a resource price formation mechanism that reasonably reflects the scarcity of petroleum energy and the government has taken a big step toward achieving a fair tax burden.” “China Zhang Bin, deputy director of the Research Center of Finance and Trade, Institute of Finance and Trade of the Chinese Academy of Social Sciences, believes that ”the amount of consumption tax levied on a fixed amount basis and stipulated a ceiling price can prevent the future international oil price fluctuation from overloading the consumers."