The Economic Effects In Production Of Fuel Oil Consumption Tax Reform On Local Refinery

Fuel oil consumption tax is a consumption tax levied on the consumption of fuel oil of this commodity. China from the tax is an additional set of road maintenance fees, road tolls, bridge tolls and transport management fees directly from the fuel oil prices after the tax reform, the "four charges, one" fuel surcharges. Opened in2009, fuel tax reform on the economy as a whole, the major external shocks, this study through the fuel tax reform for local small and medium-sized oil refineries because of inability to cope with rising production costs and pass the fuel tax burden while serious management crisis, from the microeconomic partial equilibrium analysis, the use of the basic principles of the tax burden is passed on to resolve how the fuel tax lead to microscopic conduction mechanism of the local oil refining enterprises into many difficulties. On the basis of this theoretical analysis, combined with the case of the local refineries in Shandong Province, make small and medium-sized oil refineries actively pursuing the business in response to the management crisis, how to seize the historical opportunity provided by the crisis, with their own position in the industry in which the choice of strategy and tactics.