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| 国际燃油税政策目标分析与评价 |
| Analysis and Evaluation of Overseas Fuel Taxation Policy Targets |
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| DOI： |
| 中文关键词: 燃油税 政策目标 费改税 |
| 英文关键词: Fuel taxation Policy target Tax-for-fee |
| 基金项目: |
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| 摘要点击次数: 716 |
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| 中文摘要: |
| 目前世界各国普遍征收燃油税, 但是各国政府的税收目的却各有不同, 因此导致了燃油税征收措施的
不同。文章结合美国、欧盟、南非和日本等国的燃油税政策, 总结和分析了世界各国的燃油税目标, 并结合我国实
际情况进行了目标评价, 最后得出了对我国燃油税征税目标的几点启示。文章重点在于政策目标分析和评价, 科
学的政策目标将有利于设计出合理的燃油税方案, 从而促进燃油税尽早实施。 |
| 英文摘要: |
| Fuel tax atio n is very common overseas, however the policy targets are different , and which results in different taxation instruments.
In this article the authors first make a review of the objectiv es of fuel taxation in different countries, such as US , EU,
South Africa , Japan and Australia , and then making an ev aluation in consideration of the situation in China .In the end , some suggestions
are put forward .Explicit targets will help to design reasonable and scientific policies. |
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