美国作为最早征收燃油税的国家,已经形成一套比较完善的燃油税税收体系。我国正式于2009年1月1日征收燃油税,不论从其税收的征收和设计方面还是其最终的征收成果和作用方面来看,中国燃油税其中夹杂着一些必须重视和解决的问题。在此,对比中外在燃油税目标制定,实施过程和收入监管等差异,从而提出对我国燃油税的意见和建议。 As the earliest country to collect fuel tax, the United States has formed a relatively complete tax system for fuel tax. China formally levied the fuel tax on January 1, 2009. Regardless of its tax collection and design or its ultimate result and effect, China’s fuel tax is mixed with some issues that must be emphasized and solved. Here, comparing the differences between Chinese and foreign fuel tax target setting, implementation process and income regulation, we put forward the opinions and suggestions on the fuel tax in our country.