| As the development of the new round tax revolution,we pay more attention to the tax issues.Based on the consumption tax, the oil consumption tax has changed a lot.Our country has experienced three times’ rate raised of oil consumption tax in less than two months from the late of 2014 to the early of 2015.What is the basis that the oil consumption tax has changed so much?what is the rationality of the oil consumption tax policy changes so much? If without any basis, the tax policy changes will be criticized and questioned.This paper will study the reason why our oil consumption tax policy changed so frequently in 2009 based on the thought. By sticking to the tax function of allocation of resources,focusing on the effect of the policy,and suggesting to use spontaneous and artificial means to make our oil consumption tax policy linked with its usage,besides,putting forward new ideas for the current oil consumption tax reform.This paper by the way of combining the normative analysis and empirical analysis to measure the optimization effects of the oil consumption tax on resource allocation in China based on the allocation of resources tax function and analyzes our country oil consumption tax policy,and suggest by "effective regulation" and "reasonable done" to optimize the economic resources and the environment resources.Specifically, based on studying development of oil consumption tax in our country as a starting point. Embarks from the reality in our country,to analyze the tax revenue function,tax function of resources allocation and the tax function of regulating the income distribution.Finding out the real role of oil consumption tax is the tax function of resources allocation.And to study the process of how to affect the economy of allocation of resources and environmental resource allocation problem by oil consumption tax.Then,from the mathematical model to empirical analysis,we use different measures to study the process of how to affect the consume decision,and how to affect the mechanism of action of economic resource allocation by affecting the consume decision,and to evaluate the economic resource allocation effect of our oil consumption tax;And we use different measures to study the process of how to affect the consume habit,and how to affect the mechanism of action of environment resource allocation by affecting the consume habit,and to evaluate the environment resource allocation effect of our oil consumption tax.Finally,the paper suggest to use "effective regulation" to make Chinese oil consumption tax achieve the function of allocation resources spontaneously,include legal,financial measures, performance evaluation and a series of means to change the blindness of taxation,By limiting the use of refined petroleum and expand the imports of refined petroleum, encourage new energy into use and to strengthen the environmental protection input,By making these methods into practice, to achieve the goals of optimal allocation economic resources and the optimal allocation environmental resources. |
