中文摘要：

近年来,我国对石油的消费量不断增加,石油依存度已接近60%,但是石油利用效率低、单耗水平高、浪费现象严重,因此,经济发展与资源环境的矛盾日益突出,节能减排任务艰巨。同时,我国成品油市场还存在着秩序混乱等问题,大量调和油和“裸油”冲击正规成品油市场,严重侵蚀消费税税基。因此,调整成品油消费税的政策,“调整征收范围,优化税率结构,改进征收环节,增强消费税的调节功能”,推动成品油消费税改革对于我国未来发展具有重要意义。笔者首先简要介绍现行成品油消费税征管的困境,然后重点分析改革中面临的宏观、微观难点问题。进行成品油消费税改革时,不仅会面临技术操作和税收征管等微观难题,而且还会面临关乎现代财税体制和国家治理体系建设等宏观难题。最后从三个方面对成品油消费税改革提出相应的改革建议。

英文摘要：

In recent years, China＇s consumption of oil has been increasing, and nowadays Oil Depend- ence is close to 60%. But there are some terrible problems in oil use, like low use efficien tion level, and serious waste. Therefore, the contradiction between economic development cy, and consump- environmental resources has become increasingly prominent, and the task of energy conservation is arduous. Meanwhile, China＇s refined oil market is chaotic. A lot of blend oil and ＂nude oil＂ shock the regular refined oil market. It will seriously erode the tax bases. Therefore, it is important for the future development of China that adjusting the policy of refined oil Consumption tax, and promoting the reform of refined oil Consumption tax. This article briefly describes the plight of the current refined oil Consumption tax, and then focuses on the difficult prob- lems in reform. When reforming the refined oil Consumption tax, we will face many problems, like technical operations, tax collection, modem tax system, the national macro-control system and so on. Finally, recom- mendations corresponding refined oil Consumption tax reform will be put forward in three aspects.