摘要
经过多年的探索,我国于2008年12月19日由国家发改委出台燃油税改革方案。这一方案将对我国的汽车、石油、运输等多个行业和普通消费者产生巨大影响。本文通过探究燃油税产生的背景,对比中外相关燃油税的政策,并根据燃油税改革的方案从定量和定性两个方面分析燃油税改革的福利效果,最后提出其优势和不足。
Through years of exploration, the reformation of fuel tax was finally given out by the China Development and Reform Commission on Dec 19, 2008. This reformation has a huge impact on consumer behavior and many industries, such as automobile, petroleum and transportation. Through studying the background of fuel tax reformation and contrasting the politics of fuel tax between different countries, this thesis analyzes the welfare after the reformation from both the quantitative and qualitative determination. It finally points out the advantage and shortage of the fuel tax reformation.
出处
《北京财贸职业学院学报》
2009年第1期31-34,共4页
Journal of Beijing College of Finance and Commerce
关键词
燃油税
改革
福利
fuel tax
reformation
welfare