Theoretically, fuel tax includes six charges, such as road maintenance fee, waterway maintenance fee, road transportation management fee, road passenger and freight surcharge, waterway transportation management fee and water passenger and freight surcharge, because fuel tax appeared after replacing these six charges.

Fuel cost is a surcharge generated by refined oil consumption tax, or specifically fuel surcharge, including taxi fuel surcharge and aviation fuel surcharge.

In order to establish a standardized tax and fee system, improve the price mechanism, promote energy conservation and emission reduction, environmental protection and structural adjustment, and fair burden, and raise funds for the maintenance and construction of transportation infrastructure according to law, the National Development and Reform Commission, the Ministry of Finance, the Ministry of Transport and State Taxation Administration of The People's Republic of China have specially formulated a tax and fee reform plan for refined oil products according to the Highway Law of People's Republic of China (PRC) and other relevant laws and regulations. The reform plan of refined oil tax and fee has been implemented since June 65438+ 10/2009.