Optimization Research Of The Core Taxes In Oil Industry Supply And Demand Chain

Nowdays,scholars' research on the oil tax is mainly about the development of oil resources and oil resources tax policy,but research based on the different stages of tax optimization aspect is relatively little.This article is based on the oil industry supply and demand chain,which is divided in three stages.We selecte core taxes to make the corresponding tax optimization.Upstream is production-supply chain.We selecte resource tax as the core tax,using the optimal control theory.We study specific tax,ad valorem tax and reserve tax,and use social welfare maximization method to calculate the optimal tax rate.Midstream is transportation-reserve chain.We selecte tariff tax to establish the model between the single tax and the mixing tax,using the Game Theory.Finally,we propose the optimization programs.Downstream is demand chain.We selecte consumption tax as the optimization tax,and discuss the direction of adjusting consumption tax by constructing and analyzing optimization formula.In the transverse direction,we consider the policies of specific tax,ad valorem tax and mixing tax.Vertically,as the entire oil-consumption cycle,we consider the resource tax,tariff tax and consumption tax,and ultimately we get the optimization research of the core taxes in oil industry supply and demand chain.