对汽、柴油征收消费税,体现了国家节制消费这类稀缺和不可再生资源的产业政策。随着市场经济和经济全球化的发展,国内原油价格已与国际接轨,成品油价格也由国家计划调控逐步向与国际接轨过渡,中国石油、石化两大集团公司的组建,使炼化企业在生产经营和核算上都发 The consumption tax levied on gasoline and diesel shows the industrial policy of such scarce and non-renewable resources as the state’s moderation and consumption. With the development of market economy and economic globalization, the domestic crude oil price has been in line with international standards. The refined oil price has also gradually been transferred from the state plan to the international standard. The formation of the two major group companies, PetroChina and PetroChina, Production and management are made on the accounting