中国石油大学学报（社会科学版）2025，Vol.41Issue(6)：11-17,7.DOI:10.13216/j.cnki.upcjess.2025.06.0002
促进能源消费模式转变:国际成品油消费税制度的经验与启示
Promoting the Transition of Energy Consumption Patterns:A Comparative Study of International Excise Tax Systems on Refined Oil
摘要
Abstract
Based on the evolving trends in the global energy sector and new developments in excise tax system reforms,this study focu-ses on refined oil as a critical energy product.Taking the excise tax systems of the United States and the European Union as primary re-search subjects,it conducts an in-depth analysis of primary sources such as relevant regulations,case studies,and industry reports to systematically sort out their practical experiences in tax regime design.The research finds that different countries and regions define the scope of taxation based on their taxation objectives and practical usage contexts,with intermediate products used as industrial raw mate-rials either excluded from the tax scope or granted tax relief.In terms of tax collection design,the U.S.emphasizes multi-stage taxa-tion at the consumption end,while the EU relies more on integrated control through tax monitoring systems.Drawing insights from the excise tax systems for refined oil in the U.S.and the EU,China should appropriately shift the taxation point for refined oil backward in line with excise tax reforms,further clarify the taxation scope to promote"reducing oil consumption and boosting chemical transforma-tion,"and adopt diversified approaches in tax collection.Ultimately,these measures will facilitate a transition in energy consumption patterns through tax policy.关键词
能源/消费税/征管/成品油Key words
energy products/excise tax/tax collection and administration/refined products分类
管理科学引用本文复制引用
侯思捷..促进能源消费模式转变:国际成品油消费税制度的经验与启示[J].中国石油大学学报（社会科学版）,2025,41(6):11-17,7.基金项目
国家自然科学基金青年项目(72103199) （72103199）
