工商管 我国与发达国家燃油税制度的比较与启示.docVIP

摘要 2009年1月1号燃油税改革方案开始实施，标志着我国历经15载的燃油税改革终于破冰。我国燃油税方案虽然已经开始实施，但制度尚不完善，需要在实施的过程中不断地深化改革，不断完善，以达到燃油税设定的预期目标。有些发达国家开征燃油税已经有近百年历史，燃油税制度已经相当完善。征收燃油税的经验对我国的燃油税制度进一步深化改革具有借鉴意义，因此本文对发达国家的燃油税制度与我国燃油税制度做了详细比较与分析，并提出了一些深化改革的建议。 本文首先介绍了我国燃油税的改革历程，详细地剖析了我国燃油税现阶段实施的燃油税改革方案；然后分别对美国、加拿大、法国等7个发达国家的燃油税制度以及改革历程做了细致的研究；最后对我国燃油税制度与发达国家燃油税制度，从燃油税的设计原则、征收方法等方面做了详细的比较与分析，根据比较与分析结果，结合我国国情，提出以下深化改革方案： 第一，在征收方式上，由价内征收方式改为价外征收，增加燃油税征收的透明度，使消费者知道自己所缴纳税费的去向，达到消费者明明白白消费的目标。 第二，对于农业和公共交通等行业，政府应该完善免税退税政策。可以借鉴国际经验，进行专用油染色，达到“专油专用”，提高燃油税的公平性。 第三，完善燃油税征收范围，特别对石油替代品天然气进行燃油税征收。 第四，在燃油税进一步深化改革的过程中，要着眼于控制油耗、保护环境、促进我国汽车业的变革等的长远目标，适时提高燃油税税率。 最后，还要完善燃油税征收的配套措施，加强监督力度，打击走私，使燃油税征收，真正成为建设节约型社会的促进剂。 关键词：燃油税，发达国家，设计原则，征收方法 ABSTRACT On January 1, 2009, fuel tax reform scheme came into effect, which indicated fuel tax reform of our country that have continued for 15 years finally had a result. But the scheme has not been perfect, which need continuous improvement to achieve the aim of imposing fuel tax. Some developed countries imposing fuel tax have a long history and the scheme has been perfect. The experiences of developed countries may be useful for our country’s fuel tax continuous reform. So, this paper provides detailed comparison and analysis between developed countries’ fuel tax reform and our country’s fuel tax reform and gives some suggestions of continuous improvement. Fist, the paper gives the history of China’s fuel tax reform and takes apart the fuel tax reform scheme in detail in running now. And then, the paper introduces the fuel tax system and the experiences of imposing the fuel tax of the developed countries, such as USA, Canada and France. Finally, the paper provides detailed comparison and analysis between developed countries’ fuel tax systems and our country’s fuel tax system from design principles, collection techniques and so on. According to the result of comparison and analysis and our country’s actual conditions, we give some suggestions as follows. First, the way of imposing