| 关于征收燃油税的若干问题 |
| |
| 作者单位： | 厦门大学法学院 厦门361005 |
| |
| 摘 要： | 以海南省试点征收燃油税为切入点,介绍了国外燃油税征收制度,指出在我国征收燃油税是大势所趋。分析了我国征收燃油税应该面对的若干问题,并提出了解决问题的相应措施。
|
| 关 键 词： | 燃油税 征税对象 征税环节 |
Several Questions on Fuel Oil Tax |
| |
| Authors: | Xiong Ying |
| |
| Abstract: | Taking experimental way of fuel oil tax in Hainan province as an example, this paper introduces the foreign system of fuel oil tax, and points out that it is an irreversible trend of starting fuel oil tax in our country. Some problems that will appear in the process of fuel oil tax in our country are analyzed, and corresponding countermeasures of problem solving are put forward. |
| |
| Keywords: | fuel oil tax tax object tax link |
| 本文献已被 CNKI 等数据库收录！ |
|
