我国燃油税改革的生态性解读

The Ecological Understanding of China's Oil Tax Reform

《成品油定价方案》的出台标志着我国燃油税改革正式启动。本次燃油税改革反映出现代税法的绿色化与生态化,借鉴了美国、德国、瑞典等先进国家有效的税收政策经验,通过从量征税、行为征税、受益征税、优惠征税等形成了自身独特的生态路径,但不可否认的是,本次改革采用的价内税、统一税等税收方式仍未充分发挥税法的生态效用,有待立法进一步完善。

The newly-enacted price-making policy for oil symbolized the initiation of current reform reflects green tax and ecological orientation. The reform adopts effective China＇s oil tax reform. The practice and measures from foreign countries such as America, Germany and Sweden. We＇ve also formed our own ecological style in terms of both taxation and relevant measures. But inevitably,there are still so many shortcomings which call our attention to change and improve by further legislation.