我国燃油税改革中农业用油补偿问题研究  

The Compensation for Fuel Used in Agricultural Machinery after Fuel Tax Reform

作　　者：艾瑞清[1] 

机构地区：[1]中国农业大学经济管理学院,北京100083

出　　处：《农机化研究》2010年第3期231-234,共4页Journal of Agricultural Mechanization Research

基　　金：国家自然科学基金项目(70873126)

摘　　要：燃油税改革以税代费,原本不交养路费的农田动力用油承担了燃油税,农机作业支出增加。倘若对此补偿不当,将会对农业机械使用及农民收入产生影响。为此,在分析燃油税对我国农业影响的基础上,探讨了补偿的必要性,剖析了补偿方案中补偿额度和补偿方式这两个关键点。结果表明,燃油支出增加将会导致农业机械使用量减少,农民收入水平降低。确定农业用油补偿额度应考虑燃油税带来的农业用油成本增加以及给农机使用者带来的负担,用燃油税税率以及农用柴油量对其进行测度。最后,从公平和效率两方面出发对5种不同的补偿方式进行比较分析,得出由农机部门返还补偿适合目前我国国情的结论。Fuel tax reform substitute road maintance fee for tax and the agricultural machinery do not need to pay the fee originally now have to assume the fuel tax, which leads to the expenses of agricultural machinery operation increase. The inappropriate compensation will affect the use of agricultural machinery and farmer＇s income. Based on the analysis of the fuel -tax＇s impact on China＇s agriculture, the article discusses the necessity for compensation and two key points in compensation program that the amount and the method of compensation. The result shows that the expenses of oil will decrease the use of agricultural machinery and reduce farmer＇s income. The amount of compensation should be determined by the increased cost and burden of agricultural machinery users which are resulted from the fuel tax. The rate of fuel tax and amount of diesel used in agricultural machinery can be used to calculate the amount of ampensation. Analysing the five compensation plan from the standpoint of fairness and efficiency, the return of compensation by agricultural machinery department suited for the current condition of China.

关 键 词：燃油税 农业用油 补偿 农业机械 

分 类 号：S210.6[农业科学—农业机械化工程]