燃油税政策的国际比较对我国的启示  

Enlightenment for China from the Comparison of Fuel Oil Tax in Different Countries

作　　者：刘英[1] 杨晓群[1] 郇凤悦[1] 

机构地区：[1]山东经济学院财政金融学院,山东济南250014

出　　处：《技术与创新管理》2010年第1期76-79,共4页Technology and Innovation Management

摘　　要：燃油税的开征是我国公路税费改革的一项重大决策,也是当前我国税制改革的一个重要突破口。我国从1994年提出开征燃油税,同时在海南省进行燃油税的征收试点,以望在全国范围内推广。曾经一路攀升的油价,一直是决策层无法下决心开征燃油税的重要掣肘。而今全球金融危机、经济疲软、油价持续回落,这为开征燃油税创造了一个有利的时机。我国燃油税制的构建和完善面临着一些问题,而国外在这方面有很多成功经验。因此,我国要在基于本国国情的同时,借鉴国际经验来完善燃油税制。Fuel oil tax in China is one of the important measures in the reform of taxes and charges of highway and a sally port of tax reform of China. China decided to start fuel oil tax in 1994 and prepared a pilot program in Hainan Province in order to promote it in the nationwide scale. The important impediment which made decision makers have no resolution to start fuel oil tax was the ever-mounting price of oil. At the present time the global financial crisis and economic weakness and a steady decrease in price of oil provide an opportunity for it. There are some problems on establishing and implementing the system of fuel oil tax while many foreign countries are successful on it. We should improve it according to our own national conditions and international experience.

关 键 词：燃油税 环境保护 税制设计 

分 类 号：F810.42[经济管理—财政学]