Overview and Prospect of the Research on the Product Oil Consumption Tax in China

Based on existing research, this paper hackles and summarizes the current reform process of product oil consumption tax in China and gives a more detailed overview of current situations and problems. Meanwhile, this paper provides systematic and comprehensive induction and analysis for current reform measures and gives recommendation that to meet the demand of domestic product oil, the government should deepen the consumption tax reform of oil and widen the research about the horizontal and vertical fiscal relations, unification of units in different taxation process, clear classification of various oil products, transformation of product oil consumption tax collection from production side to consumption side and so forth.