Application Research On Technical Standards In Consumption Tax Of Refined Oil

Petroleum and petroleum products provide great convenience for people's lives with their own excellent performance.In recent years,with the development of social economy,the consumption of petroleum in China has also increased year by year.The dependence on oil has approached 60% in 2014.By 2017,the net import of oil for the whole year was 396 million tons,up 10.8% year-on-year.The degree is 67.4%,which provides an adequate source of tax for oil taxation.However,due to the late start of China's refined oil consumption tax,the tax system is not perfect,and the refined oil chemical products themselves are more complicated,resulting in various problems in the refined oil market in China,and the refined oil tax is also difficult.The "13th Five-Year Plan" clearly pointed out that it is necessary to complete the reform of the refined oil consumption tax,"adjust the scope of the collection,optimize the tax rate structure,improve the collection link,and enhance the adjustment function of the consumption tax",which also proves that the reform of China's refined oil consumption tax system is imminent.This paper points out the important role played by technical standards in the judgment of refined oil taxable consumer goods from the analysis of a case.Taking the biodiesel in this case as an example,the duty-free biodiesel must meet the BD100 biodiesel standard in addition to the raw material content requirements.The standard has been revised several times since it was first formulated in 2007.In 2017,it was merged with the “B5 Diesel” standard(Present as appendix C).Therefore,it is necessary to pay attention to the application of new and old versions when the applicable standard is used for the determination of duty-free biodiesel.And it has been inspired to try to introduce technical standards in other sub-taxes of refined oil consumption tax;The current situation of the application of refined oil consumption tax is analyzed.The problems of the refined oil consumption tax are analyzed.It is found that the focus of most tax enterprises is the taxation of the oil involved,so it is proposed to introduce technology in the refined oil consumption tax.Standards put forward the idea of arranging related sub-tax items;start from the characteristics of technical standards,learn from the application experience of more mature technical standards in China's value-added tax and consumption tax,and combine the development of biodiesel industry to introduce biodiesel The technical standards propose some improvements and are of universal significance.Finally,systematically give suggestions from three aspects: technical application,policy support,and regulatory coordination.The reform of refined oil consumption tax is related to thousands of households,national economy and people's livelihood,and the complexity of oil products and the professionalism of technical standards have inevitably increased the difficulty of reforming refined oil products.The introduction of technical standards is not a piece of paper.I hope that The adjustment of the future refined oil tax policy should take into account the relevant influencing factors,thus preventing the phenomenon that the original intention of policy formulation runs counter to the final result.