目录
Abstract………………………………………… – 2 –
1.燃油税的研究背景以及意义………………………….. – 4 –
1.1.1燃油税的概念……………………………….. – 4 –
2国内外征收燃油税的现状……………………………. – 7 –
2.1国内征收燃油税的现状………………………….. – 7 –
2.1.1国内的燃油税政策……………………………. – 7 –
2.1.2我国燃油税的征收办法………………………… – 8 –
2.2国外征收燃油税的现状………………………….. – 9 –
2.2.1国外发达国家燃油税政策……………………….. – 9 –
2.2.2国外燃油税的征收办法……………………….. – 10 –
3.丹东市燃油税改革的遇到的问题……………………… – 10 –
3.1实行的一元燃油税对于各阶层利益不统一……………. – 10 –
3.2丹东市地方燃油税收与中央燃油税收的不协调………… – 11 –
3.3难以解决工作人员的安置………………………… – 11 –
3.4没有明确的法律法规维持燃油税实行……………….. – 12 –
4.丹东市解决燃油税征收问题的做法及建议………………. – 12 –
4.1解决各阶层利益统一的策略………………………. – 12 –
4.2丹东市政府与中央协调征税………………………. – 12 –
4.3关于改革后的人员安置问题………………………. – 13 –
4.4完善健全关于燃油税征收的相关法律法规……………. – 13 –
摘 要
从我国实践上开始收缴燃油税之后，通过增加油税能够解决其问题。燃油税改革实际就是把现有的养路费转换成燃油税，实行按资源缴费的方式，随国家国经济的不断稳定发展，对燃油税的征收也将进一步深化财政税制的改革。它的改革有了全新的面貌，它的实现对于开源节流，绿色生态和税收改革有着不可磨灭的功绩，然而在实际操作中却有着许多问题。本文以丹东市为例，从初步介绍对燃油税开征的背景入手，通过燃油税改革的历程阐述对燃油税改革的意义进而运用财政学的专业知识分析燃油税改革对社会发展的重要影响。此外，对比国内外税收现状后发现，我国的政策比较符合当前形势。其次，结合丹东市现状，研究燃油税改革在实际运行中遇到的问题。本文提出了，对燃油税的改进措施，为创建我国资源节约型社会而努力，它的正确实施有利于维持社会的安康，促进经济发展。
关键词：燃油税； 经济学； 汽车购买； 社会影响；
Abstract
The fuel tax issue will be resolved in the form of an increase in the consumption tax on refined oil products since the country formally introduced a fuel tax. Actual fuel tax reform is to convert the existing toll on fuel, a way to expend resources, with the rapid growth of national economies, steady development of the fuel tax levy will further deepen the reform of the financial tax system. The implementation of the fuel tax reform has brought the new change, resource conservation and environmental protection in China and even the tax reform has great historical and realistic significance, but many problems also appeared in the process of pursuing. Taking Dandong city as an example, from the initial introduction of fuel tax is imposed on the background, through the fuel tax reform process of the significance of the fuel tax reform is to use professional knowledge of finance analysis of fuel tax reform and the important influence to the social development. At the same time, through the domestic and foreign developed countries on the tax on fuel tax collection of actual condition, country specific practices of fuel tax levy, way and pertinence. Secondly, the problems in the actual operation of fuel tax reform are studied in combination with the present situation of Dandong city. Finally, the paper puts forward countermeasures and methods of fuel oil tax in our country, with the right guidance, to build the socialism economical society, ensuring the sustainable development of national economy and to contribute to ensure the security of national economy.
Keywords:power system; voltage; stability; load; random perturbation
