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从征税依据上看,燃油税符合按照纳税人从政府提供的公路建设支出中享受的利益多少来分担税款的受益原则。而征收成品油消费税则旨在调节经济主体的消费行为,促进环境保护和节约资源的政策目标。从实施方案上看,2008年出台的成品油税费改革并未单独设置新的税种燃油税,而是以调增成品油税率形式出现的消费税。这一方面体现了简化税制的原则,另一方面也更为符合当前的社会经济情况。
From the point of view of taxation, the fuel tax accords with the principle of benefiting from taxation according to how much the taxpayers enjoy from the highway construction expenditures provided by the government. The collection of refined oil consumption tax aims to regulate the economic behavior of the main consumer behavior, promote environmental protection and resource conservation policy objectives. From the implementation point of view, the introduction of the refined oil tax reform in 2008 did not set a separate new fuel tax, but to increase the rate of refined oil consumption tax appearing in the form of consumption tax. On the one hand, it reflects the principle of simplifying the tax system, on the other hand, it is more in line with the current social and economic conditions.