美国联邦燃油税征收政策及对我国的启示

• 作 者: 刘英姿 饶立新
• 机 构: 华中科技大学管理学院,江西省国家税务局
• 出 处: 税务研究
• 发表日期: 2003年09期
• 关键词: 燃油税征收 汽柴油 批发经营 乙醇汽油 汽车使用税 公路交通 燃油税开征 税收负担 纳税环节 进口环节

国务院在批转财政部、国家计委等十二个部门《交通和车辆税费改革实施方案》的通知(国发[2000]34号文件)中明确指出:考虑到当前国际市场原油价格较高,为稳定国内油品市场,燃油税的出台时间将根据国际市场原油价格变动情况,由国务院另行通知。这就是说,开征燃油税是大势所趋,只

The State Council explicitly pointed out in the notification of approval of the implementation plan for the reform of transportation and vehicle taxes and fees (Document No. 34 [2000] of the Ministry of Finance and the State Development Planning Commission and other 12 departments) that: Taking into account the current high crude oil prices on the international market , In order to stabilize the domestic oil market, the introduction of fuel tax will be announced separately by the State Council in light of changes in crude oil prices in the international market. This means that the introduction of fuel tax is the general trend, only