<h2 style="text-align:justify;">유류세란</h2>유류세는&nbsp;국민들의&nbsp;유류&nbsp;소비를&nbsp;줄이기&nbsp;위해&nbsp;휘발유와&nbsp;경유,&nbsp;등유&nbsp;등에&nbsp;부과하는&nbsp;세금을&nbsp;말합니다.&nbsp;유류세에는&nbsp;다음과&nbsp;같은&nbsp;세금이&nbsp;붙게&nbsp;됩니다.&nbsp;&nbsp;-&nbsp;[교통·에너지·환경세법]에&nbsp;따라&nbsp;부과되는&nbsp;교통·에너지·환경세-&nbsp;[개별소비세법]에&nbsp;따라&nbsp;부과되는&nbsp;개별소비세-&nbsp;[교육세법]에&nbsp;따라&nbsp;부과되는&nbsp;교육세-&nbsp;[지방세법]에&nbsp;따라&nbsp;부과되는 자동차&nbsp;주행에 대한&nbsp;자동차세-&nbsp;[석유 및&nbsp;석유대체연료사업법]에&nbsp;따른&nbsp;판매부과금-&nbsp;[부가가치세법]에&nbsp;따른&nbsp;부가가치세&nbsp;유류세에는 다양한&nbsp;세금이&nbsp;붙어&nbsp;있는데요.&nbsp;이러한&nbsp;유류세를&nbsp;피하기&nbsp;위해서&nbsp;절세나&nbsp;탈세를&nbsp;하는&nbsp;경우가&nbsp;있습니다.&nbsp;절세와&nbsp;탈세는&nbsp;엄연한&nbsp;차이가&nbsp;있으며 다양한&nbsp;세금을&nbsp;붙이고&nbsp;있기&nbsp;때문에&nbsp;탈세를&nbsp;한다면 조세전문변호사와 만나야&nbsp;되는 순간이&nbsp;찾아올 수&nbsp;있습니다.&nbsp;&nbsp;&nbsp;<h2 style="text-align:justify;">조세전문변호사가&nbsp;말하는&nbsp;유류세의&nbsp;구성조건들은?</h2>유류세는&nbsp;탄력세율과&nbsp;조정세율로&nbsp;구성되어&nbsp;있습니다.&nbsp;&nbsp;먼저,&nbsp;탄력세율이란&nbsp;교통시설&nbsp;확충 및&nbsp;유가변동&nbsp;등에&nbsp;따라&nbsp;필요한&nbsp;재원조달을&nbsp;위한&nbsp;것으로&nbsp;아래의&nbsp;표로 적용됩니다.&nbsp;&nbsp;<figure class="table" style="width:41.32%;"><table class="ck-table-resized" style="border-color:hsl(0, 0%, 0%);border-style:solid;"><colgroup><col style="width:28.24%;"><col style="width:38.31%;"><col style="width:33.45%;"></colgroup><tbody><tr><td style="background-color:hsl(0, 0%, 30%);border:.3pt solid black;height:2.8pt;padding:.49mm 1.8mm;width:108.5pt;">품목</td><td style="background-color:hsl(0, 0%, 30%);border:.3pt solid black;height:2.8pt;padding:.49mm 1.8mm;width:94.25pt;">기본세율</td><td style="background-color:hsl(0, 0%, 30%);border:.3pt solid black;height:2.8pt;padding:.49mm 1.8mm;width:216.8pt;">탄력세율</td></tr><tr><td style="border:.3pt solid black;height:2.8pt;padding:.49mm 1.8mm;width:108.5pt;">휘발유 및&nbsp;이와 유사한&nbsp;대체&nbsp;유류</td><td style="border:.3pt solid black;height:2.8pt;padding:.49mm 1.8mm;text-align:center;width:94.25pt;">리터당&nbsp;475원</td><td style="border:.3pt solid black;height:2.8pt;padding:.49mm 1.8mm;width:216.8pt;">리터당&nbsp;529원</td></tr><tr><td style="border:.3pt solid black;height:2.8pt;padding:.49mm 1.8mm;width:108.5pt;">경유 및&nbsp;이와&nbsp;유사한&nbsp;대체&nbsp;유류</td><td style="border:.3pt solid black;height:2.8pt;padding:.49mm 1.8mm;text-align:center;width:94.25pt;">리터당&nbsp;340원</td><td style="border:.3pt solid black;height:2.8pt;padding:.49mm 1.8mm;width:216.8pt;">리터당&nbsp;375원</td></tr><tr><td style="border:.3pt solid black;height:2.8pt;padding:.49mm 1.8mm;width:108.5pt;">등유 및&nbsp;이와&nbsp;유사한&nbsp;대체유류</td><td style="border:.3pt solid black;height:2.8pt;padding:.49mm 1.8mm;text-align:center;width:94.25pt;">리터당&nbsp;90원</td><td style="border:.3pt solid black;height:2.8pt;padding:.49mm 1.8mm;width:216.8pt;">리터당&nbsp;63원</td></tr><tr><td style="border:.3pt solid black;height:2.8pt;padding:.49mm 1.8mm;width:108.5pt;">프로판</td><td style="border:.3pt solid black;height:2.8pt;padding:.49mm 1.8mm;text-align:center;width:94.25pt;">킬로그램당&nbsp;20원</td><td style="border:.3pt solid black;height:2.8pt;padding:.49mm 1.8mm;width:216.8pt;">리터당&nbsp;14원</td></tr><tr><td style="border:.3pt solid black;height:2.8pt;padding:.49mm 1.8mm;width:108.5pt;">부탄</td><td style="border:.3pt solid black;height:2.8pt;padding:.49mm 1.8mm;text-align:center;width:94.25pt;">킬로그램당&nbsp;252원</td><td style="border:.3pt solid black;height:2.8pt;padding:.49mm 1.8mm;width:216.8pt;">킬로그램당&nbsp;275원</td></tr><tr><td style="border:.3pt solid black;height:2.8pt;padding:.49mm 1.8mm;width:108.5pt;">천연가스</td><td style="border:.3pt solid black;height:2.8pt;padding:.49mm 1.8mm;text-align:center;width:94.25pt;">킬로그램당&nbsp;12원(발전용)킬로그램당&nbsp;60원(일반용)</td><td style="border:.3pt solid black;height:2.8pt;padding:.49mm 1.8mm;width:216.8pt;">킬로그램 당&nbsp;8.4원(발전용)킬로그램당&nbsp;42원(일반용)</td></tr><tr><td style="border:.3pt solid black;height:12.8pt;padding:.49mm 1.8mm;width:108.5pt;">부생연료유</td><td style="border:.3pt solid black;height:12.8pt;padding:.49mm 1.8mm;text-align:center;width:94.25pt;">리터당&nbsp;90원</td><td style="border:.3pt solid black;height:12.8pt;padding:.49mm 1.8mm;width:216.8pt;">리터당&nbsp;63원</td></tr></tbody></table></figure>&nbsp;조정세율은 교통·에너지·환경세율의&nbsp;변동에&nbsp;따른&nbsp;것으로&nbsp;다음과&nbsp;같이&nbsp;적용됩니다.&nbsp;휘발유,&nbsp;경유 및&nbsp;이와&nbsp;유사한&nbsp;대체유류의&nbsp;기본세율은 교통·에너지·환경세액의&nbsp;36%로&nbsp;적용되고&nbsp;있지만&nbsp;조정세율은 교통·에너지·환경세액의&nbsp;26%로&nbsp;적용하고&nbsp;있습니다.&nbsp;유류세는 두&nbsp;가지의&nbsp;세율로&nbsp;구성된다고 할 수&nbsp;있습니다.&nbsp;이 뿐만&nbsp;아니라&nbsp;자동차와&nbsp;관련해&nbsp;유류세를&nbsp;지원하고&nbsp;있습니다.&nbsp;이에&nbsp;대해&nbsp;자세히&nbsp;알아보고 실수로&nbsp;범법&nbsp;행위를&nbsp;하지&nbsp;않도록 조세전문변호사의&nbsp;상담이나&nbsp;전문가의 도움을&nbsp;받아보시는&nbsp;것을&nbsp;권해드립니다.

조세전문변호사가 말하는 유류세와 구성 요건들은?