The taxes and fees payable on imported crude oil include customs duties, value-added tax and consumption tax.
The main reasons for paying taxes on imported crude oil are as follows:
1. Maintaining national energy security: Crude oil is an important energy resource, and imported crude oil can protect the country’s energy needs. , to safeguard the country’s energy security. However, importing crude oil requires a large amount of national fiscal expenditure, including the cost of purchasing, transporting, and storing crude oil, and paying taxes is one of these costs.
2. Support national fiscal revenue: Importing crude oil involves various taxes such as tariffs and value-added tax. These taxes will become part of the national finance and be used to support various national expenditures and construction.
3. Maintain the domestic oil industry: The existence of imported crude oil may have a certain impact on the domestic oil industry, causing the development of the domestic oil industry to be affected to a certain extent. By imposing taxes and fees on imported crude oil, the domestic oil industry can be strengthened to a certain extent and the country's oil resources can be protected.
4. Comply with international trade rules: Importing crude oil is a cross-border trade that requires compliance with international trade rules and relevant national trade policies.
The importance of paying taxes on imported crude oil is mainly reflected in the following aspects:
1. Providing fiscal revenue for the country: Paying taxes on imported crude oil can provide important fiscal revenue for the country. These revenues can be used to improve national living standards and improve public service levels.
2. Promote the development of the domestic oil and gas industry: Paying taxes on imported crude oil can promote the development of the domestic oil and gas industry. By imposing additional tariffs on imported crude oil, the competitiveness of domestic oil and gas products can be improved and enterprises can be encouraged to increase investment to improve production efficiency, thereby promoting the development of the domestic oil and gas industry.
3. Control domestic oil price fluctuations: Paying taxes on imported crude oil can control domestic oil price fluctuations. By imposing tariffs and other methods, the price of imported crude oil can be controlled, thereby having a certain impact on domestic oil prices and protecting consumers. interests and ensure the stability of domestic oil prices.
4. Improve national energy security: Paying taxes on imported crude oil can improve the country’s energy security. By strengthening the supervision of imported crude oil, the stability and security of the country’s energy supply can be guaranteed, and the international crude oil market can be avoided. The impact of fluctuations on national energy security.
5. Promote energy conservation and environmental protection: Paying taxes on imported crude oil can promote energy conservation and environmental protection. Through additional tariffs and other methods, companies and individuals can be encouraged to save energy and reduce energy consumption, thereby reducing their impact on the environment. pollution and promote sustainable development.
To sum up, the reason for paying taxes on imported crude oil is to maintain national energy security, support national fiscal revenue, maintain the domestic petroleum industry, and comply with international trade rules.
Legal basis:
Article 1 of the "Tax Collection and Administration Law of the People's Republic of China"
In order to strengthen tax collection management, standardize tax collection and This law is formulated to ensure national tax revenue, protect the legitimate rights and interests of taxpayers, and promote economic and social development.
Article 2
This Law shall apply to the collection and management of various taxes levied by tax authorities in accordance with the law.
Article 3
The introduction and suspension of tax collection, tax reduction, tax exemption, tax refund and tax repayment shall be carried out in accordance with the provisions of the law and the provisions of the State Council authorized by the State Council. Enforcement of regulations.