| 燃油税的国际比较及对我国的启示 |
| |
| 引用本文： | 李品芳,骆颖.燃油税的国际比较及对我国的启示[J].同济大学学报(社会科学版),2007,18(5):118-124. |
| |
| 作者姓名： | 李品芳 骆颖 |
| |
| 作者单位： | 同济大学,经济与管理学院,上海,200092 |
| |
| 摘 要： | 能源的短缺和环境的恶化极大地制约了我国可持续发展,节能问题成为燃眉之急;此外,在国内费改税的浪潮中,解决交通和车辆收费的混乱问题也成为改革的重点之一。通过开征燃油税解决以上问题不失为一个良方,但我国的特殊国情导致燃油税开征的困难重重,本文通过燃油税的国际比较探索我国开征燃油税的合理方案。
|
| 关 键 词： | 燃油税 费改税 |
| 文章编号： | 1009-3060(2007)05-0118-07 |
| 修稿时间： | 2006年5月10日 |
A Comparative Study of Fuel Tax and the Inspirations to China |
| |
| LI Pin-fang,LUO Ying.A Comparative Study of Fuel Tax and the Inspirations to China[J].Journal of Tongji University(Social Science Section),2007,18(5):118-124. |
| |
| Authors: | LI Pin-fang LUO Ying |
| |
| Abstract: | China's sustainable development is subjected to the energy shortage and the aggravating environment.Energy-saving becomes one of the burning issues.Traffic and traffic charges are important during the reform of transforming administrative fees into taxes in China.However.the special realities of China make it difficult to levy fuel tax.This article tries to present a reasonable scheme for China to levy the fuel tax on the basis of a comparative study of international fuel tax. |
| |
| Keywords: | fuel tax transform administrative fees into taxes |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
