关于征收燃油税的思考

Some thoughts on the levy of gasoline tax

本文从法律的视角探讨了我国燃油税改革的必要性,并针对燃油的可税性和燃油税在中央和地方政府之间的分配问题进行了讨论。燃油税改革可以从根本上改变长期混乱的公路收费制度,对于加速我国的法治建设、增强税收的宏观调控能力、提高征收效率、培养民众的纳税意识都十分有益。

From the legal point of view, I discuss, in the paper, the necessities of gasoline tax reform in China, and analyze the taxability of gasoline and the distribution of gasoline tax revenue between the central and local governments. The gasoline tax reform will eradicate the long-existing lawless system of road maintenance fee, which will help accelerate the construction of a nation of “rule of law”, enhance the abilities of macro-control of taxes, raise the efficiencies of collection, and cultivate the senses of people for paying taxes.