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2006年3月21日,财政部、国家税务总局联合下发通知,从4月1日起,对我国现行消费税的税目、税率及相关政策进行调整。新的消费税扩大了石油制品的课征范围,除了对汽油和柴油课征消费税以外,还对航空煤油、石脑油、溶剂油、润滑油、燃料油开始征收消费税。据有关人士介绍,此次扩大石油制品的税目,目的是为了控制能源消耗和调控消费结构。尽管目前对航空煤油实行消费税缓征政策,然而一旦取消缓征,由于其自身的不可替代性,必将对供给双方以及最终消费者带来一定程度的冲击。本文从政府、企业和消费者三个角度,结合国际背景和国内改革趋势,分析对航空煤油课征消费税所带来的影响。最后,参考国外消费税的相关政策,对政府的此番课税行为做出简要评述。
On March 21, 2006, the Ministry of Finance and the State Administration of Taxation jointly issued a circular, starting from April 1, to adjust the current tax items, tax rates and related policies of China’s consumption tax. The new excise tax has expanded the scope of oil products levy, in addition to the consumption tax levied on gasoline and diesel, as well as consumption tax on aviation kerosene, naphtha, solvent oil, lubricants and fuel oil. According to relevant persons, the purpose of expanding the tax items for petroleum products is to control energy consumption and regulate the consumption structure. Although the implementation of consumption tax relief policy for aviation kerosene, however, once canceled, due to its own irreplaceability, it will certainly bring a certain degree of impact on both supply sides and the final consumer. This article analyzes the impact of levying consumption tax on aviation kerosene from the perspectives of government, enterprises and consumers, combining with the international background and the trend of domestic reform. Finally, referring to the relevant foreign consumption tax policy, make a brief comment on this government’s taxation.