Evading consumption tax exceeded 100 billion! There is a lot of catty in the refined oil

China's refined oil prices finally broke the situation of "seven consecutive rises" on the 16th, and there was the first downward adjustment
this year.
Every adjustment of refined oil prices has touched the nerves of countless people and aroused the public's attention
to the details of oil price fluctuations.
After the refined oil products, the serious problem of tax evasion gradually came to light, shocking everyone
.

At this year's two sessions, some NPC deputies suggested that at present, the non-ticketed refined oil resources account for more than a quarter of the country's refined oil resources, and if they are not dealt with in a timely manner, it will be difficult to return in
the future.

The annual evasion of consumption tax exceeds 100 billion

The problem of tax evasion of refined oil products has not existed in recent years, but the amount of taxes investigated and dealt with recently is huge, and it is difficult not to attract attention
.

The director of a gas station in Beijing and the manager of a convenience store were sentenced
in December last year for inflating more than 2,000 invoices, amounting to more than 114 million yuan.
The Dongcheng Court in Beijing sentenced them to 3 years and 6 months imprisonment and 3 years and 3 months respectively, with fines of 70,000 yuan each, for the crime of false invoicing, and continued to recover the illegal gains of the two and confiscate
them together.

Only one gas station can evade taxes by up to 100 million yuan through false invoicing, how much tax loss will be caused by nearly 120,000 gas stations across the country?

In 2020, the apparent consumption of gasoline and diesel in the country was 252 million tons, and the actual consumption of gasoline and diesel was estimated to be 347 million tons in the whole year, of which the supply of hidden resources was nearly 100 million tons, and the annual evasion of consumption tax was more than
100 billion yuan.

Hidden resources mainly come from smuggling, disguised smuggling and domestic local refining without ticket sales
.
Gas stations are the main channels
for digesting illegal oil products such as refining without ticket resources and smuggling oil.
Gas stations seize the characteristics that most of the refueling customers do not need invoices, and sell them externally by purchasing unticketed oil products, and the taxable quantity is less than 10%
of the actual operating volume.

In January this year, the Shanghai Municipal People's Procuratorate prosecuted a case involving 28 people smuggling refined oil products, and the Shanghai No.
3 Intermediate People's Court pronounced a centralized judgment
.
This case is the first case
of smuggling refined oil products by a large gang at sea with a full-chain crackdown since the establishment of the Shanghai Coast Guard.
The investigation organs seized on the spot the sea vessels, river vessels, and oil tankers that were connecting the refined oil products in the waters near the Pudong International Airport in Shanghai and the Suzhou Oil Unloading Terminal, seized more than 5.
5 million yuan of stolen money, 3 ships, and 4 oil tanker trucks, and dismantled a total of 11 illegal oil purchase, oil transportation, and oil unloading gangs
.
According to the customs calculation, the smuggling gang illegally smuggled 19 voyages of refined oil products and evaded more than 46 million yuan
of tax payables.
The procuratorate sentenced the defendants to fixed-term imprisonment ranging from 11 to 3 years and fined them between 8 million and 200,000 yuan for the crime of
smuggling general goods.

China's refined oil taxes mainly include consumption tax, value-added tax, enterprise income tax, etc.
, the tax-to-price ratio reaches more than 40%, through tax evasion can obtain huge benefits, and the cost of violating the law is low, and then derived from smuggling, disguised smuggling and local refineries to social gas stations and "artesian black" digestion of vicious illegal production and marketing chain
.

These "hidden resources" have seriously impacted China's energy security and tax order, and their governance cannot be delayed
.

Strike hard from top to bottom

Tax evasion of refined products seriously affects fair competition in the market, which is contrary
to the consumption tax levied to reduce energy consumption.

Industry experts pointed out that the problem of evading consumption tax itself is an industry chaos that should not exist, and the original intention of setting up consumption tax is to curb excessive consumption and reduce environmental pollution, but it is useless for some enterprises
.
In the context of the current carbon peak carbon neutrality, for the sustainable development of the industry, major enterprises in the energy field are under pressure to carry out low-carbon transformation, and some non-standardized enterprises should not continue to do illegal acts
that affect the healthy development of the industry.

Since 2021, the relevant departments have intensified their efforts to rectify the tax problem of refined oil, issued a number of documents, and launched a series of inspection actions
.

In May 2021, the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation jointly issued the Announcement on the Import Consumption Tax on Some Refined Oils, which levies an import consumption tax ranging from 1.
2 to 1.
52 yuan per liter for mixed aromatics, light circulation oils and diluted asphalt to plug the consumption tax loopholes
at the import end.
In the medium and long term, this announcement will help further build a fairer and more efficient market order and provide support
for the high-quality development of the oil industry.
At the same time, small and medium-sized refineries are naturally eliminated by the market due to rising costs, and reducing production with high energy consumption and high emissions is also an inevitable strategic choice for the state to commit to carbon peak carbon neutrality
.

On July 12, the State Administration of Taxation issued an inspection announcement to supervise the key tax work of the tax bureaus of 18 provinces and municipalities across the country, including Tianjin, Hebei, Inner Mongolia, Shandong and Hainan
.
Among them, the issue of consumption tax on refined oil products is also among
the tasks of supervision.

At the beginning of September, Hainan Merck Encore Petrochemical Co.
, Ltd.
was punished by the Hainan Taxation Bureau for a total amount of nearly 460 million yuan
for a number of illegal acts such as evading the consumption tax on refined oil.

Shandong and Henan have also successively carried out special rectification work
on taxation in the refined oil industry.
Shandong Province has formulated corresponding management plans from the production link, distribution link and retail link, canceled the invoicing module of multiple non-actual production enterprises, cancelled a number of irregular refined oil distribution enterprises, and curbed illegal acts
such as concealed sales revenue.
Henan Province focuses on cracking down on tax evasion in the field of refined oil circulation, and strengthens the closed-loop supervision
of the whole process of "controlling taxes with tickets and controlling sources with taxes" in the circulation of refined oil.

After governments at all levels and localities have intensified their efforts to manage the refined oil market, remarkable results have been achieved
.
According to the preliminary estimates of the Anti-Smuggling Office, the scale of smuggling of refined oil products in 2021 will drop by 60% or 70%
year-on-year.
Liaoning's local resources without tickets and chemical tickets have basically disappeared; The proportion of Shandong refined oil with ticket sales has increased from less than 20% to about 50% at present, and the invoice price has shrunk by half
.

Remediate gas stations

Under the strict control from the top down, the hidden source of resources in the refined oil market has gradually been controlled, but the tax evasion situation at gas stations is still relatively serious
.

Combining the effects of the establishment of gas station monitoring cloud platforms in recent years, and the entry of the Golden Tax Phase 4 into the "digital tax treatment" stage, experts suggest that all localities should actively build a gas station monitoring cloud platform, and upload the sales data of gas stations to the management cloud platform
in real time through real-time online sales.

In view of the widespread behavior of tax evasion by tampering with the data of the gas engine motherboard of the gas station, or even directly replacing the motherboard, on the one hand, it is necessary to focus on severely cracking down on the behavior of the gas station tampering with the sales data, accurately grasp the sales data of the gas station, and create a standardized market operation environment according to law; On the other hand, local tax departments should constantly update and upgrade technical means, do a good job of data encryption protection from the source, make it difficult for gas stations to cheat, and connect the gas station tax control cloud platform with the Golden Tax Phase 4, access to the data of customs, emergency, commerce, public security and statistical departments, and use big data for analysis and verification
.

At the same time, all localities should further eliminate backward production capacity, learn from the rectification experience of steel, cement and other industries, accelerate the integration of small and medium-sized refineries and the elimination of backward production capacity, and guide the industry to increase investment in industrial upgrading and enter a healthy and benign development
.

Link: What taxes are mainly included in China's refined oil?

There are some differences between consumption tax, gasoline consumption tax and diesel consumption tax, since September 2012, the consumption tax on gasoline is 1.
52 yuan / liter, and the diesel consumption tax is 1.
2 yuan / liter;

Value-added tax, the current domestic value-added tax has been reduced from 17% to 14.
53%, and overall oil prices will also be reduced;

Corporate income tax, corporate income tax for gas stations is calculated at a profit margin of 17.
5%, and these gas stations have already "grafted" taxes to consumers before pricing;

Urban construction tax, based on the actual VAT and consumption tax paid, has the characteristics of an additional tax;

Education surcharge, whether it is an individual, as long as there is a "value-added tax" and an "consumption tax", must be paid at the same time;

Local education surcharge, this tax directly flows into provinces, municipalities directly under the Central Government, autonomous regions, etc.
, in the same way, as long as there is a "value-added tax" and "consumption tax", it must pay local education value-added tax
.