Mineral Oil Tax and Surtax on Motor Fuels

[摘要] Tax on fossil motor fuels. Transformed in 1996 from a fiscal customs tariff to an excise tax. The Mineral Oil Tax applies to crude oil, other mineral oils, natural gas and their processed products. The rate of tax varies according to the form of mineral oil. The tax on petrol, for example, is 73.12 cents per litre, for diesel 75.87 cents and for extra-light heating oil, 0.3 cents. The Mineral Oil Surtax on Motor Fuels is a surtax chaged at a flat rate of CHF 300 on each 1000 litres.

[发布日期] 1996-01-01

[学科分类] 全球变化