Discussion On The Reform Path Of Administrative Tax Of Consumption Tax

China levied refined oil consumption tax since1993. State Council Order No.135requires the consumption tax levied on gasoline and diesel by0.2yuan per liter and0.1yuan per liter. Refined oil consumption tax reform began in1998, after nearly10years of policies run-in the State Council issued the GUOSHUIFA [2008] No.37. Refined oil consumptiontax reforms core is improving the current refined oil consumption unit tax amount to replace the road maintenance fee, maintenance fee, road transport management fees, road passenger and freight surcharges, the waterway transportation management fees, water passenger and freight surcharges, total six kinds of charges and government fees.Refined oil consumption tax reform standardized government fees; improved the consumption tax system; strengthen the central fiscal revenue; raised funds for highway construction. However, there are still many inappropriate placesnot suited to the current level of economic and society.There are still a lot of problems inboth administrative area and tax policy area according tocurrent refined oil consumption tax policy.In response to these problems, this paper focuses on the current economic and social situation how to enhance the consumption tax on refined oil policy institutionalization construction and explore how to improve the tax administration.In this paper the authorelaborate the history of consumption tax on refined oil,make evaluation on the current refined oil consumption tax.Meanwhile, I point out the inadequacies of current oil consumption taxadministration, and the objective is to solve this problem. The author explores the road of refined oil consumption tax reform of the tax administration based on his work experience. Trying to promote the development of China’s refined oil consumption tax, the refined oil consumption tax plays a role on raising funds, fair taxation and the ultimate goal of promoting economic and social development.