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为了更好地理解和支持燃油税费改革,本文就以下问题做了探讨和诠释:为什么历经十余年“择机”的燃油税选择在2009年1月1日推出?如何认识当前我国燃油税费改革的重大意义?燃油消费税为什么采取从量定额而不是从价定率的征收方式?为何选择在生产环节而不是在批发环节或零售环节征收?实施燃油税费改革之后我国汽柴油的税负水平是高还是低等等。
In order to better understand and support the reform of fuel tax and fee, this paper explores and explains the following issues: Why is the fuel tax selected after more than ten years “Select Machine ” on January 1, 2009? How to recognize the current fuel oil in China Why does the tax on fuel consumption come from the quota instead of the ad valorem? Why choose to collect in the production rather than the wholesale or the retail? The tax burden on the automobile and diesel after the implementation of fuel tax reform Level is high or low and so on.