Take No.92 gasoline with a retail price of 6.05 yuan per liter as an example, the value-added tax is 0.88 yuan, the consumption tax 1.52 yuan, the urban maintenance and construction tax is 0. 168 yuan, the education surcharge (including local education surcharge) is 0. 12 yuan, and the enterprise income tax (calculated at 7% profit rate) is 0.65438.
Therefore, the above taxes and fees total 2.7939 yuan, accounting for about 46. 18% of the retail price, which means that the price of one liter of gasoline includes about 46% of taxes and fees.
1, consumption tax
The proportion of refined oil consumption tax is second only to "naked oil", and its proportion is about 27%. From September 20 12, this consumption tax was changed from being levied on enterprises to individual residents, which means that consumers have already implied this part of the tax when they refueled. Up to now, the unit tax of gasoline consumption tax is 1.52 yuan/liter, and the unit tax of diesel oil is 1.2 yuan/liter.
2. VAT
Oil needs to be distilled and cracked to become motor oil, which will inevitably generate value-added amount, so every liter of gasoline also needs to pay value-added tax. It is reported that the domestic value-added tax will be lowered from 17% to 16%, and the overall oil price will be lowered.
3. Urban construction tax
Urban construction tax is called "urban maintenance and construction tax", which is based on the value-added tax and consumption tax actually paid by taxpayers, that is to say, urban construction tax has the characteristics of additional tax. In addition, the country needs continuous development, as the saying goes, "If you want to get rich, you should build roads first", so consumers need to make due responsibilities for the maintenance and construction of cities.
4. Enterprise income tax
The enterprise income tax included in the oil price is generally calculated at the profit rate of 7%. We can see that there are many gas stations in the market. In addition to the common Sinopec and PetroChina, there are also "private" gas stations and "wholly-owned" gas stations, which "graft" the tax to consumers and then re-price.
5. Education surtax
Maybe some car owners will wonder, what is the relationship between refueling and education? In the national tax system, education surcharge is a tax that increases the income of units and individuals according to consumption tax and value-added tax. In other words, as long as there are "consumption tax" and "value-added tax", you must pay the education surcharge at the same time.
6. Additional local education
Different from the above-mentioned education surtax, local education surtax flows directly into provinces, municipalities and autonomous regions, and the payment principle is the same as that of education surtax.
In contrast, in the United States across the ocean, oil prices and taxes are separated, and different States have different tax rates. Generally speaking, the gasoline tax in the United States is around 20%. Take 2.6 yuan as an example. If it is in New York State, the actual price to be paid is about 3.3 1 yuan.
Influencing factors of price
The price of gasoline is based on the same crude oil futures price, the same operating cost and profit rate, and the gasoline price after deducting fuel tax and sales tax (VAT).
The price of gasoline is also related to other petroleum products, including diesel oil, heating oil, liquefied natural gas, methane and so on. The price of crude oil will affect the price of all these petroleum products, but it is not the only factor.
Because crude oil is a commodity traded in the international market, its price is related to international politics, geopolitics, economic trends, seasonal consumption patterns, threatening weather changes and other factors that will affect crude oil production.
The factors affecting the supply of crude oil will soon be reflected in the rise of oil prices, and consumers will immediately feel this change. When the prices of gasoline and diesel go up, we will see the prices of other petroleum products go up, because the demand for the lowest-cost fuel is increasing.
Refer to the above? Baidu encyclopedia-gasoline price