检察机关充分发挥公益诉讼职能 深入开展成品油涉税专项监督

The procuratorial organs have fully exerted their functions in public interest litigation and carried out in-depth supervision of the tax-related issues of refined oil products.

成品油是关系国计民生的基础性和战略性资源，成品油领域偷逃税款行为造成国有资产流失，扰乱市场秩序、破坏公平竞争环境。检察机关坚持问题导向，充分发挥检察职能，助推堵塞成品油领域税收征管漏洞，规范市场经营秩序，促进成品油行业高质量发展。自2025年9月起，最高人民检察院与国家税务总局联合开展成品油零售企业涉税监管专项行动。截至2026年6月15日，办理成品油涉税公益诉讼1881件。目前已累计督促追缴税款及滞纳金48.47亿余元。

Petroleum products are fundamental and strategic resources that are closely related to the national economy and people's livelihood. The acts of tax evasion and fraud in the petroleum product sector have led to the loss of state-owned assets, disrupted market order, and undermined a fair competitive environment. The procuratorial organs have adhered to a problem-oriented approach and fully exerted their procuratorial functions to help plug the loopholes in tax collection and management in the petroleum product sector, standardize market operation order, and promote the high-quality development of the petroleum product industry. Since September 2025, the Supreme People's Procuratorate and the State Taxation Administration have jointly launched a special action for tax supervision of petroleum product retail enterprises. As of June 15, 2026, 1,881 cases of petroleum product-related tax public interest litigation have been handled. So far, a total of 4.847 billion yuan in taxes and penalties have been urged to be recovered.

一、部分成品油零售企业通过技术手段修改原始数据，隐匿收入偷逃国家税款。当前，一些加油站作弊手段已从简单的硬件改装演变为“硬件埋点、软件配合、云端协同”。违法行为人通过更换编码器、更换税控芯片、双系统双后台等多种方式篡改原始数据，达到隐匿收入目的。如山西检察机关强化检税协作，运用成品油治理大数据法律监督模型，发现辖区内加油站少缴税款违法线索1600余条，通过依法制发检察建议等方式督促收回税款及滞纳金等累计2.88亿余元。又如河北某市检察机关办案发现，部分成品油零售加油站大肆篡改加油机数据隐匿销售收入，向税务部门申报应税销售收入远低于实际销售收入，通过公益诉讼检察监督，督促挽回税款、滞纳金及罚款共计7057万余元。

I. Some refined oil retail enterprises have used technological means to modify the original data, concealing their income and evading national taxes. Currently, the cheating methods employed by some gas stations have evolved from simple hardware modifications to "hardware embedding, software coordination, and cloud collaboration". The perpetrators modify the original data through various means such as replacing encoders, changing tax control chips, and using dual systems and dual backends to achieve the purpose of concealing income. For instance, the procuratorial organs in Shanxi Province strengthened the collaboration between prosecution and taxation, and utilized the legal supervision model based on refined oil governance big data to discover over 1,600 illegal clues related to underpayment of taxes within the jurisdiction. Through legal issuance of procuratorial suggestions and other means, they urged the recovery of taxes, late payment penalties, and fines totaling over 288 million yuan. Another example is that the procuratorial organs in a certain city in Hebei Province discovered that some refined oil retail gas stations extensively tampered with the fuel dispenser data to conceal sales revenue. They declared taxable sales revenue to the tax authorities that was much lower than the actual revenue. Through public interest litigation procuratorial supervision, they urged the recovery of taxes, late payment penalties, and fines totaling 70.57 million yuan.

二、部分成品油零售企业通过无票销售等方式，不足额申报应纳税款。一些零售企业在销售成品油过程中，通过未开票收入、使用个人收款码收取加油费用等方式隐匿收入，偷逃税款。如天津某区检察机关办案发现，辖区内多家成品油经营企业分别采用向车主出示个人收款二维码、第三方支付平台收款码等无票销售、账外经营方式收取加油费，并进行虚假纳税申报。检察机关制发检察建议，督促依法征缴税款及滞纳金1809.82万元。针对加油站拒开票、漏开票、错开票等行为，近日，国家税务总局印发《关于在成品油零售领域全面推广“交易即开票”有关事项的公告》，规定成品油零售加油站应当于2026年11月1日前实现“交易即开票”，即完成销售成品油交易后按照交易数据即时向购买方全量开具全面数字化电子发票，有助于堵塞相关漏洞。

II. Some refined oil retail enterprises underreport their taxable income through means such as unrecorded sales. Some retail enterprises, during the process of selling refined oil, conceal their income by means of unrecorded income and collecting fuel charges through personal payment codes. They also evade taxes. For instance, the procuratorial organs in a certain district of Tianjin discovered during their case handling that several refined oil operating enterprises in the area adopted methods such as presenting personal payment QR codes to vehicle owners and receiving payment through third-party payment platforms to collect fuel charges, and made false tax declarations. The procuratorial organs issued a procuratorial suggestion to urge the collection of taxes and late payment penalties totaling 18.0982 million yuan. Regarding the behaviors of gas stations refusing to issue invoices, omitting invoices, or issuing incorrect invoices, recently, the State Taxation Administration issued the "Announcement on Fully Promoting 'Transaction Instant Invoice' in the Refined Oil Retail Sector", stipulating that refined oil retail gas stations should achieve "transaction instant invoice" by November 1, 2026. That is, they should immediately issue comprehensive digital electronic invoices to the purchasers based on the transaction data after completing the sales of refined oil transactions, which helps to plug relevant loopholes.

三、存在大量私设“自流黑”储油设施，暗藏公共安全风险隐患。“自流黑”主要指自建罐、流动加油车和黑加油站点，违法主体常常将面包车、厢式货车非法改装为“移动加油站”，或者在自建场地等违规埋设油罐，向过往车辆销售汽油、柴油。“自流黑”违法销售行为导致非法油品流入市场，造成国有财产流失，且因储油设施点位隐蔽、装置简陋、油罐设置管理随意，严重威胁人民群众生命财产安全及社会稳定。如浙江检察机关直接立案办理督促履行“自流黑”监管职责行政公益诉讼案，共督促相关行政机关查处黑加油点31处、非法加油罐155处，查扣流动加油车374辆，督促排查涉税风险主体553户次，立案98件，查补税款1.4亿元。

III. There are numerous privately-built "self-supplied black oil" storage facilities, posing hidden risks to public safety. "Self-supplied black oil" mainly refers to self-built tanks, mobile fueling vehicles, and illegal fueling sites. Illegal entities often illegally modify ordinary passenger cars and box trucks into "mobile gas stations", or illegally bury oil tanks on their own construction sites and sell gasoline and diesel to passing vehicles. The illegal sales activities of "self-supplied black oil" have led to the entry of illegal oil products into the market, resulting in the loss of state-owned property, and due to the concealed locations of the storage facilities, the simple equipment, and the arbitrary management of the oil tanks, they seriously threaten the lives and property safety of the people and social stability. For example, the procuratorial organs in Zhejiang Province directly filed cases to handle administrative public interest litigation to urge the fulfillment of regulatory responsibilities for "self-supplied black oil", and in total, they supervised relevant administrative organs to investigate and deal with 31 illegal fueling sites and 155 illegal fueling tanks, impound 374 mobile fueling vehicles, supervise the investigation of 553 tax-risk entities, file 98 cases, and recover 140 million yuan in taxes.

下一步，检察机关将持续聚焦成品油涉税领域突出问题，强化与税务、商务、公安、市场监管、交通运输等相关行政部门协作配合，凝聚治理合力，更好规范成品油市场秩序，维护国家税收安全。同时，检察机关提醒成品油经营者依法规范经营，诚信纳税，自觉做规范市场经营秩序的维护者；也呼吁广大消费者，依法维护自身合法权益，加油支付完成后及时索要发票，共同营造良好的税收营商环境。

Next, the procuratorial authorities will continue to focus on the prominent issues in the field of oil product taxation, strengthen collaboration and cooperation with relevant administrative departments such as taxation, commerce, public security, market supervision, and transportation, and pool governance resources to better regulate the market order of oil products and safeguard national tax security. At the same time, the procuratorial authorities remind oil product operators to operate legally and in good faith, pay taxes honestly, and voluntarily be the defenders of the orderly market operation; they also call on the general public to legally protect their own legitimate rights and interests, request invoices promptly after paying for the fuel, and jointly create a favorable tax business environment.