国际经验表明,税费政策是国家在成品油价格市场化过程中调控油价的重要手段,本文通过整理对比世界主要国家的石油税费在成品油价格中的构成比重,分析我国石油税费对成品油价格的影响作用,得出结论:我国上游税费与终端油价脱节,成品油税费对油价变动影响小,石油税负偏低,对油价调节作用弱。继而,提出发挥我国石油税费调节和引导作用的政策建议。 International experience shows that the tax policy is an important means by which the state controls oil prices in the process of marketization of refined oil prices. This paper analyzes the proportion of petroleum taxes and fees in refined oil prices in major countries in the world, The effect of oil price has concluded that the upstream taxes and fees in China are out of line with the terminal oil prices, the impact of refined oil taxes on oil price changes is small, the oil tax burden is low, and the effect on oil price adjustment is weak. After that, it puts forward the policy suggestion of giving play to the regulation and guidance of oil tax in our country.