1.2.8. Gasoline tax includes finished product tax and value-added tax for imported crude oil and domestic crude oil. There are also additional taxes and fees, including urban maintenance and construction tax, education surcharge and local education surcharge, which account for about 46% of the price.

2. The tax burden of refined oil products varies from country to country. It should be determined according to the resources and economic level of each country, and also consider the environmental protection policies of each country. Generally speaking, the tax burden of refined oil in developed countries is relatively heavy, accounting for 50% or even 60%. In Japan, the tax burden of gasoline is about 42%, and that of South Korea is about 52%. The exact gasoline tax depends on the unit price of oil. China's oil price will not rank high in the world, but the proportion of oil price in per capita daily income has reached 34%, which is very low in developed countries. Therefore, for domestic drivers, after comprehensive economic conditions and income, the pressure on fuel costs is still great. If the oil price is 7 yuan, the tax per liter of oil can reach about 3.3 yuan, accounting for about 46%. According to the fluctuation of oil price, this tax will also fluctuate.