摘要
燃油税是国际上比较通行的税种 ,但是在我国的实施却一波三折 ,具体存在着公路用油与非公路用油的区分、燃油市场的管理、撤消各种原有的费用以及征收中的公平问题等难点。开征燃油税是对利益的重新分配 ,无疑将对我国的经济、社会产生直接或间接的影响 ,其中影响最大的是直接与汽车使用和生产有关的汽车运输业和汽车工业。
The fuel tax is a popular tax in the world,but it is difficult for us to carry out in China.There are some reasons as following:the differece between the highway fuel and non-highway one,the management of the fuel market,the fairness of collecting the fuel tax and so on.The collection of the fuel tax will certainly influence our economy,direct and indirect social production,especially to the motor carrier industry and motor industry.
出处
《税务与经济》
北大核心
2000年第6期36-39,共4页
Taxation and Economy
