燃油税开征的国际比较及我国的政策选择

International Comparison of Fuel Taxation and Policy Choice of China

燃油税的开征是我国公路税费改革的一项重大举措 ,也是当前我国税制改革的一个突破口。本文从国际比较的角度 ,对德国、澳大利亚、美国、日本、新西兰等国燃油税的征收现状和经济影响展开比较 ,并在比较的基础上就我国燃油税开征的的理论依据和政策动因、燃油的价格组成、征收环节。

Taxing fuel is an important action of substituting tax for road toll,and is also a breakthrough of current tax reform of China.This article focuses on international comparison of fuel taxation and economic impact between Germany,Australia,the United States,Japan,New Zealand,and so on.On the basis of that comparison,the article discusses and analyses some demonstrations in China including theoretical basis and motive of fuel taxation,fuel price,tax payment stage,and fiscal distribution structure between central and local governments.