一、当前加油站行业存在的问题（一）税负明显偏低税负偏低的原因主要有两个：一是政策因素，去年底国家税务总局要求所有的加油站都必须认定为增值税一般纳税人，这样一来，原来有相当一部分小规模纳税人税负为４％，认定后税负大幅度下降。二是去年国际油价一直下跌，引发成 First, the current gas station industry problems (A) the tax burden was significantly low There are two main reasons for the low tax burden: First, the policy factors, the State Administration of Taxation requirements of all gas stations must be identified as general VAT at the end of last year Taxpayers, as a result, a considerable part of the small-scale taxpayers tax burden of 4%, found that the tax burden dropped significantly. Second, last year, the international oil price has been falling, causing into