Fuel excise tax

Name of policy Fuel excise tax
Jurisdiction Country
Supranational region
Country China
Region Asia


Subnational region or state
City or local
Policy objective
  • Mitigation
Type of policy instrument
  • Economic Instruments
    • Fiscal or financial incentives
      • Energy and other taxes
Sector name
  • Transport
    • Heavy duty vehicles
    • Light duty vehicles
Policy description Diesel, gasoline and fuel oil are taxed under this taxation scheme. This translates into taxation of about 7% of energy consumed in the heating and process category. Other fuels such as other oil products, natural gas and coal are untaxed. The tax also applies to diesel and fuel oil consumed for electricity generation, but their share in total generation is limited.
Policy type
  • Energy efficiency
  • Nuclear or CCS or fuel switch2
Policy stringency
Implementation state Implemented
Date of decision
Start date of implementation
End date of implementation
High impact
Impact indicator


Source or references http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-energy-use-2015/people-s-republic-of-china_9789264232334-6-en
Supports policies
Is supported by policies
Comments (background and assessment)
Status Final

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