论文部分内容阅读
随着石油资源的不断紧缺和环境的日益恶化,世界上已有上百个国家开征了燃油税。国际油价的大幅度下滑,也为我国成品油价税费改革提供了一个最佳时机。本文介绍了我国成品油价税费改革目的及现状,分析了此次成品油价税费改革的作用和存在的问题,并提出了进一步推进相关及联动改革的建议。
With the continuous shortage of oil resources and the deteriorating environment, hundreds of countries in the world have already imposed fuel tax. The sharp decline in international oil prices, but also for China’s refined oil tax reform provides the best time. This paper introduces the purpose and status quo of China’s refined oil tax reform, analyzes the role and existing problems of the refined oil tax reform, and puts forward some suggestions to further promote related and linkage reform.