国际燃油税政策目标分析与评价

Analysis and Evaluation of Overseas Fuel Taxation Policy Targets

目前世界各国普遍征收燃油税,但是各国政府的税收目的却各有不同,因此导致了燃油税征收措施的不同。文章结合美国、欧盟、南非和日本等国的燃油税政策,总结和分析了世界各国的燃油税目标,并结合我国实际情况进行了目标评价,最后得出了对我国燃油税征税目标的几点启示。文章重点在于政策目标分析和评价,科学的政策目标将有利于设计出合理的燃油税方案,从而促进燃油税尽早实施。

Fuel taxation is very common overseas, however the policy targets are different, and which results in different taxation instruments. In this article the authors first make a review of the objectives of fuel taxation in different countries, such as US, EU, South Africa, Japan and Australia, and then making an evaluation in consideration of the situation in China. In the end, some suggestions are put forward. Explicit targets will help to design reasonable and scientific policies.