燃油税实施效果评价及税制完善的建议

Fuel tax realization effect evaluation and tax perfection construction

我国燃油税改革正式实施已满两年,其积极的效果和存在的弊端初步显现。本文在对我国燃油税改善的实施效果进行评价的基础上,借鉴典型国家燃油税税制的设立经验,提出完善我国燃油税税制的建议。

There are two years from the reform of fuel oil tax in China,the positive and negative effects of the fuel oil tax reform have been appeared.At first,this paper evaluates the effect of the fuel oil tax reform.Then,it uses the experiences of representative countries for reference,and brings forward the suggestions on improving the tax system.