摘要
用燃油税替代公路、航运(内江)和渔业等多方面收费是我国拟采取的整顿交通领域乱收费的重大举措。本文介绍了制定这一政策的背景、原则及政策的初拟内容,并参照海南省和国外情况,针对这一政策出台前后需研究解决的主要问题以及如何完善这一政策提出了建议:提高汽油燃油税标准,降低柴油燃油税标准,把燃油税划分成国家税和地方税,分步骤扩大燃油税征收范围,慎重确定燃油税的推行时机,在条件成熟时合并燃油税和消费税,对价格管理办法进行调整,完善配套法规建设,保障燃油税政策顺利实施。为减少费改税的负面影响,建议炼油及油品经销业做好如下工作:1.准备打一场提高柴汽化的持久战;2.多种手段并用,掌握柴油供应的主动权;3.努力扩大零售市场份额;4.降低成本,改进质量,提高产品竞争力;5.优化配置资源,提高集团公司竞争力;6.积极争取国家的政策支持。
The Chinese Government attempts to replace existed systems of over fees collection with the fuel oil tax in the highway and river transportation, and the fishery sector, which is viewed as critical policy measure to restructure the mess-up fee-levying system in the transportation sector . This paper introduces the background, principles and initial contents of this proposed tax. Referring to the practices in Hainan Province and other foreign countries, and based on the problems which will be addressed in the policy design and the way to promote the policy objectives, the author suggests: 1. increase the fuel tax rate for gasoline while reduce the rate for diesel oil; 2. divide the fuel tax into two parts, the national tax and local tax; 3. expand the levying scope step by step and carefully choose the right time to start exercising the fuel tax; 4. merge the fuel tax with the consumption tax at right time; 5. adjust the price administrative systems; and 6. well establish the corresponding laws and regulations to enforce implementation of the tax policy. To reduce the negative impact of this policy, the author also proposes the following preparatory works in the refining and oil products marketing units: 1. be well prepared to work hard for enhancing the diesel-gasoline ratio in a long time period; 2. use every. possible means to have sufficient diesel supply; 3. strive to expand the shares in the retail market; 4. reduce cost, improve quality and promote the product competition; and 5. optimize resource allocation to strengthen the competition of the Group Corporations.
出处
《国际石油经济》
1999年第3期21-27,共7页
International Petroleum Economics
