摘要
我国即将在“十一五”期间出台全面开征燃油税取代养路费的政策,本文从社会经济和环境保护两个角度分析开征燃油税的影响。燃油税的全面开征将在一定程度上缓解我国能源紧缺、机动车污染严重、城市交通拥堵、税费制度不合理等热点问题,对我国的社会经济发展和环境保护工作是有益的。只要及时做好税收分配、非道路用油返还、打击走私和安置分流人员等工作,我国全面开征燃油税是可行的。
The policy of collecting fuel oil tax instead of road toll will be brought into effect during the Eleventh Five-year Plan in China. In this paper, the impacts induced by the collection of fuel oil tax in China are analyzed from aspects of social economy and environmental protection. The collection of fuel oil tax will relax many energy-environment-economic problems such as energy shortage, motor vehicle pollution, urban traffic congestion and tax and fee system confusion. However, some correlative work must be done well in good time to impulse the fuel oil tax policy. The collection of fuel oil tax is feasible in China.
出处
《中国能源》
2006年第3期8-12,37,共6页
Energy of China
关键词
燃油税
养路费
可行性
fuel oil tax
road toll
feasibility
