Since last week, news about the implementation of the fuel tax has been spurred on. The arguments concerning specific plans and timing are even more contradictory and doubtful. In response, an authoritative source from the State Administration of Taxation made an interpretation in an exclusive interview with the Shanghai Securities News.
--name. "Our so-called 'fuel tax' is a broad concept. No matter what name the tax will be introduced in the future, it is nominally a 'fuel tax,' which is a kind of tax on fuel consumption," the person said.
Last week, there was a view that the tax reform could impose a substantial increase in refined oil consumption tax instead of fuel tax. However, the officials of the State Administration of Taxation held that, regardless of whether the future is called refined oil consumption tax or fuel tax, the essence is the same. “In foreign countries, the fuel tax also appears in many forms, but in essence it is a fuel tax.â€
- Needs no deliberation by the National People's Congress. Last week, some experts believed that the fuel tax could not be launched soon. The reason was that as a new tax, the fuel tax needed to be approved by the National People's Congress. In this regard, this person told reporters that as the original amendments to the Highway Law had clearly changed the "fuel surcharge" to "fuel tax," its implementation does not need approval by the National People's Congress.
- Assessment method. In the specific fuel tax collection program, the community is also divided.
In response, the official of the State Administration of Taxation said that the fuel tax collection plan that has been formed in the past is a method of expropriation. It has not changed at present. "This is consistent with the collection method of coal resources tax."
It is reported that there are usually two ways to collect fuel tax: one is to collect the fuel tax; the other is to collect the price. Quantitative expropriation is to calculate the fuel tax that should be levied per liter of oil through the total amount of existing road maintenance fees and the entire society's fuel consumption, which is usually a fixed value; the expropriation is based on a certain proportion of the current refined oil price. Levy, which will float based on changes in oil prices.
According to a specific implementation plan for the fuel tax that was approved by the State Council in the draft Highway Law passed in 1999, the fuel tax levy was imposed on a specific basis instead of ad valorem, that is, on the basis of the quantity (volume) of purchased oil product. Instead, it is levied on the basis of the percentage of refined oil prices. The fuel tax rates set at that time were: 1.20 yuan for gasoline and 1.00 yuan for diesel.
However, Professor Hu Yijian, an expert on tax laws at Shanghai University of Finance and Economics, believes that because the general trend of oil prices is rising, the possibility of the central government adopting an ad valorem is still very high.
- At the time of launch. One view is that it will adopt the first downward adjustment of oil prices before carrying out tax and fee reforms. However, the official disclosed that the fuel tax reform will be carried out simultaneously with the reduction of domestic refined oil prices.
“Although the timing of the specific launch is still unclear, the relevant parties are all operating in accordance with the idea of ​​launching the project soon. The fuel tax will not be delayed until next year.†The official stated, “On the one hand, this is Since the current international oil prices are relatively low, the timing for the introduction of fuel tax is good, and all parties have reached a consensus; on the other hand, if the road maintenance fee is replaced, the new plan needs to be announced to the public as soon as possible.
He also told this reporter that local interests and departmental interests will not hinder the introduction of fuel tax. Compared with international oil prices, these are secondary issues.
“In short, everything starts from the overall situation of reform. The government will consider the interests of all parties in an integrated manner. Even if the interest relations after the reform are adjusted, the government will make corresponding compensation,†said the official.
--name. "Our so-called 'fuel tax' is a broad concept. No matter what name the tax will be introduced in the future, it is nominally a 'fuel tax,' which is a kind of tax on fuel consumption," the person said.
Last week, there was a view that the tax reform could impose a substantial increase in refined oil consumption tax instead of fuel tax. However, the officials of the State Administration of Taxation held that, regardless of whether the future is called refined oil consumption tax or fuel tax, the essence is the same. “In foreign countries, the fuel tax also appears in many forms, but in essence it is a fuel tax.â€
- Needs no deliberation by the National People's Congress. Last week, some experts believed that the fuel tax could not be launched soon. The reason was that as a new tax, the fuel tax needed to be approved by the National People's Congress. In this regard, this person told reporters that as the original amendments to the Highway Law had clearly changed the "fuel surcharge" to "fuel tax," its implementation does not need approval by the National People's Congress.
- Assessment method. In the specific fuel tax collection program, the community is also divided.
In response, the official of the State Administration of Taxation said that the fuel tax collection plan that has been formed in the past is a method of expropriation. It has not changed at present. "This is consistent with the collection method of coal resources tax."
It is reported that there are usually two ways to collect fuel tax: one is to collect the fuel tax; the other is to collect the price. Quantitative expropriation is to calculate the fuel tax that should be levied per liter of oil through the total amount of existing road maintenance fees and the entire society's fuel consumption, which is usually a fixed value; the expropriation is based on a certain proportion of the current refined oil price. Levy, which will float based on changes in oil prices.
According to a specific implementation plan for the fuel tax that was approved by the State Council in the draft Highway Law passed in 1999, the fuel tax levy was imposed on a specific basis instead of ad valorem, that is, on the basis of the quantity (volume) of purchased oil product. Instead, it is levied on the basis of the percentage of refined oil prices. The fuel tax rates set at that time were: 1.20 yuan for gasoline and 1.00 yuan for diesel.
However, Professor Hu Yijian, an expert on tax laws at Shanghai University of Finance and Economics, believes that because the general trend of oil prices is rising, the possibility of the central government adopting an ad valorem is still very high.
- At the time of launch. One view is that it will adopt the first downward adjustment of oil prices before carrying out tax and fee reforms. However, the official disclosed that the fuel tax reform will be carried out simultaneously with the reduction of domestic refined oil prices.
“Although the timing of the specific launch is still unclear, the relevant parties are all operating in accordance with the idea of ​​launching the project soon. The fuel tax will not be delayed until next year.†The official stated, “On the one hand, this is Since the current international oil prices are relatively low, the timing for the introduction of fuel tax is good, and all parties have reached a consensus; on the other hand, if the road maintenance fee is replaced, the new plan needs to be announced to the public as soon as possible.
He also told this reporter that local interests and departmental interests will not hinder the introduction of fuel tax. Compared with international oil prices, these are secondary issues.
“In short, everything starts from the overall situation of reform. The government will consider the interests of all parties in an integrated manner. Even if the interest relations after the reform are adjusted, the government will make corresponding compensation,†said the official.