高油价时代成品油价税市场化机制研究  

On the Mechanism of Tax Marketization of Finished Oil in the Era of High Oil Prices

作　　者：张婧[1] 张静[2] 

机构地区：[1]中国人民大学商学院,北京100089 [2]中国石化经济技术研究院,北京100029

出　　处：《商业研究》2013年第3期116-120,共5页Commercial Research

摘　　要：在我国居高不下的石油进口依存度以及国际油价不断高攀的情况下,成品油价税市场化机制亟待进一步深化和改革。特别是面对高油价时代下的成品油价税改革,更需要有系统、有节奏地完成完全市场化机制的转变。In the case of China＇s high dependence on oil imports, as well as the constant rising of international oil prices, the tax marketization mechanisms of finished oil urgent need to further deepen and reform. Especially tax reform of refined oil need finish marketization mechanisms change systematically and rhythmically in the era of high oil prices.

关 键 词：石油 油价 市场化 

分 类 号：F275.4[经济管理—企业管理]