What Is a Fuel Sales Tax?

Fuel tax refers to the special tax levied by the government on fuel in the retail sector. Taxation is used to extract a certain percentage from the oil price for road maintenance and other expenses. The basic principle is: the type of vehicle and the mileage, the amount of cargo is closely related to the amount of fuel consumption, the more fuel consumption proves that it has more power to use the highway, therefore, the price included Fuel taxes will increase, and the obligations on highway maintenance will increase. The special benefit nature of the fuel tax determines that it is a specific benefit tax ^[1] .

fuel tax

The so-called fuel tax is about to be levied nowadays.

Fuel tax reportedly

As the current

As early as 1994, the relevant departments formally proposed to levy a fuel tax. 1997

What hinders the introduction of the fuel tax

The coordination of interests is difficult.

Impact of fuel tax

How to collect:

Cancel the current road maintenance fee and include the road maintenance fee in the price of fuel as a fuel tax.

Purpose of Levy:

First, let those who use less roads pay less, and those who use more roads pay more;

Second, to achieve the objective effect of fuel saving;

Third, guide car owners to reduce the number of vehicles to reduce traffic congestion;

4. Protect the highway and extend its service life.

Annual expenditure before fuel tax is levied

10492.8 yuan 10112.08 yuan (based on 10% fuel tax rate) can save 380.72 yuan

10492.8 yuan 11031.36 yuan (at 20% fuel tax rate) 538.56 more

10492.8 yuan 11924.64 yuan (at 30% fuel tax rate) 1431.84 yuan more

10492.8 yuan 12869.92 yuan (at 40% fuel tax rate) 2377.12 more

10492.8 yuan 13789.2 yuan (at 50% fuel tax rate) 3296.4 yuan more

As for fuel taxes, different social roles have different voices. To sum up, it can be roughly divided into three categories:

The first category is the private car family.

They have long been the biggest advocates and promoters of the fuel tax. It is just that with the soaring international oil prices, they have expressed great concern and even worry about the "promulgated opportunity" fuel tax rate.

It is obviously unreasonable to pay all road maintenance fees uniformly for all vehicles. Compared with those taxis that run on the road every day, the salaried people who drive on the road every day, the latter rolls the road several times as long as the former, but can pay as much road maintenance fees. Under the current high oil prices, the original legendary 30% tax rate should be appropriately reduced. Because "a reform involving ordinary people, we must consider the interests of ordinary people. After the implementation of the fuel tax,

Fuel tax levied

Since 1994, when the relevant state departments first proposed the issuance of fuel tax, it has been 13 years since 2007. Regarding the resumption of the fuel tax this time, Jia Xinguang said: Although formal implementation is still difficult, it does not rule out "the possibility of moving this time."

Experts said that although the introduction of fuel tax policy will "

Hainan Province began to levy fuel taxes in 1994. Hainan's method of levying fuel costs is: for diesel vehicles, the road maintenance fee, the toll fee, the bridge toll fee, and the transportation management fee are combined into a single charge of 300 yuan per month. For gasoline vehicles, which account for the majority of vehicles, a fuel fee of 1500 yuan per ton is charged, regardless of the label. According to the density conversion, it is about 1.15 yuan per liter. This fee is paid in advance by each gas station and charged to the owner when refueling.

Generally speaking, the price of fuel tax will definitely increase. When the price of oil is high,

Overview

"Refined oil price tax reform plan" will be implemented from January 1, 2009.

The issue of levying fuel taxes was discussed in 1998, but 10 years have passed and it still cannot be levied. There are too many problems and obstacles. Compared with 1998, the obstacles and constraints on the levy of a fuel tax have not only abated, but also become more severe and severe. For example, the imposition of a fuel tax will lead to an increase in oil prices, and an increase in oil prices will increase the cost of agricultural planting and transportation. Some enterprises will face difficulties in survival, and some preferential policies for farmers will also follow the "higher oil prices". The advent cannot be implemented.

Secondly, the disputes between the state authorities about fuel tax levy and non-levy have become more intense. As we all know, the levy of fuel tax involves the vital interests of many national authorities, especially the Ministry of Transport and the Ministry of Finance. If a fuel tax is levied, these two departments will start a new round of competition and division of interests for the issue of fuel tax. Prior to the introduction of the fuel tax, the huge road maintenance fee was collected by the Ministry of Transport, but after the fuel tax was levied, the road maintenance fee was gone, which means that the past "tempting cake" will be transferred from the Ministry of Transport to the Ministry of Finance . Obviously, the relevant personnel of the Ministry of Transport will not easily put down this "tempting cake". Not only that, before the Ministry of Transport hired road maintenance fees, it hired more than a hundred thousand and 200,000 workers across the country and suddenly canceled the road tolls. How to resettle these people is also a very difficult problem.

Not only that, at present, China's fuel emergency mechanism is still immature, and the pricing mechanism of refined oil is even more immature, and it is not yet in line with international standards. In addition, the refined oil market is mainly operated by the three major oil giants. It is easy to cause defects and disadvantages in the price mechanism of refined oil. Under such circumstances, the hastily levied fuel tax is obviously full of dangers and hidden dangers. From this perspective, it is still too early to levy a fuel tax.

Of course, as a tax lever to effectively regulate fuel consumption behavior, fuel tax can have a great impact on consumer spending habits. If fuel tax is not levied, it will not help guide consumers to save fuel habits and effects. From this perspective, it is a matter of time before fuel taxes are levied. Here, I think that those consumers of fuel oil, especially large users of refined oil products, must be fully prepared to deal with fuel taxes as early as possible. Don't wait until the wolf comes to think of repairing doors and rails. It is obviously too late. And how to coordinate the interests of various departments, this also tests the wisdom and courage of managers.