关于征收燃油税的若干问题

Several Questions on Fuel Oil Tax

以海南省试点征收燃油税为切入点，介绍了国外燃油税征收制度，指出在我国征收燃油税是大势所趋。分析了我国征收燃油税应该面对的若干问题，并提出了解决问题的相应措施。

Taking experimental way of fuel oil tax in Hainan province as an example, this paper introduces the foreign system of fuel oil tax, and points out that it is an irreversible trend of starting fuel oil tax in our country. Some problems that will appear in the process of fuel oil tax in our country are analyzed, and corresponding countermeasures of problem solving are put forward.