| 试论我国燃油税的征收 |
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| 引用本文： | 肖俊涛.试论我国燃油税的征收[J].湖北汽车工业学院学报,2008,22(1):62-66. |
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| 作者姓名： | 肖俊涛 |
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| 作者单位： | 湖北汽车工业学院,湖北,十堰,442002 |
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| 摘 要： | 众所周知，在我国开征燃油税有着极其重要的现实意义和深远意义，然而自1994年首次提出开征燃油税至今已有13年，燃油税仍然没有开征，其中有着众多深刻的原因，分析燃油税开征面临哪些障碍，其开征将会对汽车工业产生怎样的影响，并对开征燃油税提出一些建议，有助于我国税制的完善和国民经济的可持续发展。
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| 关 键 词： | 燃油税 汽车工业 征收 |
| 文章编号： | 1008-5483(2008)01-0062-05 |
| 修稿时间： | 2008年1月4日 |
Discussion on Levying Fuel Oil Tax in China |
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| Xiao Juntao.Discussion on Levying Fuel Oil Tax in China[J].Journal of Hubei Automotive Industries Institute,2008,22(1):62-66. |
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| Authors: | Xiao Juntao |
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| Institution: | Xiao Juntao (Hubei Automotive Industries Institute, Shiyan 442002, China) |
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| Abstract: | The significance of levying fuel oil tax was introduced.The influence of levying the fuel oil tax on automotive industries and some problems facing levying the fuel oil tax were also analyzed.Some suggestions on levying the fuel oil tax were put forward which is helpful to improving the tax system and promoting the sustainable development of the national economy. |
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| Keywords: | fuel oil tax automotive industry levy |
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