摘要
世界燃油价格一直不断上涨,燃油税改革似乎又要搁浅。世界已告别低油价时代,燃油税改革将被迫在高油价条件下进行;燃油的可税性并不直接与价格相关联;油价过高并不是燃油税改革难以出台的障碍,只要利益分配得当,高油价也是油税改革的契机。
Abolishing maintaining road fee and levying petrol - tax is a social difficult and hot - point problem. Petrol- tax reform has undergone twists and turns. Recently, since the petrol price is constantly rising in the world, petrol - tax reform apparently runs aground again. The paper analyses the relationship between oil - price and petrol - tax reform from four aspects. Firstly, the world have said goodbye to the epoch of low - oil - price, petrol - tax reform has to perform under high - oil - price. Secondly, the property of oil levied tax has no direct - relation with price. Thirdly, the paper analyses the problem of benefit allocation behind oil - price wave. Finally, the paper indicates that high oil price isn＇t the barrier of bringing out petrol - tax reform, as long as benefit allocation is adequate, high oil price is also a chance of petrol- tax reform.
出处
《河北能源职业技术学院学报》
2007年第1期61-63,共3页
Journal of Hebei Energy College of Vocation and Technology
关键词
燃油税改革
油价
利益分配
petrol -tax reform
oil price
benefit allocation
