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本文主要应用比较分析的研究方法,通过我国与美国、日本、加拿大、荷兰等国家的燃油税的比较,得出燃油税在征收范围、征收环节、税率、优惠政策等方面的差异,期望给我国以启示,以加强我国燃油税对节省能源、缓解交通拥挤、保护环境方面的作用,通过燃油课税缩减对燃油的需求,从而达到减少污染并刺激使用清洁燃料的目的。
This paper mainly uses comparative analysis of the research methods, through our comparison with the United States, Japan, Canada, the Netherlands and other countries of the fuel tax, draw the fuel tax scope of the collection, collection links, tax rates, preferential policies and other differences, expectations for our country To enlighten to enhance China’s fuel tax on energy conservation, alleviate traffic congestion and protect the environment, through the tax reduction of fuel oil demand, so as to reduce pollution and stimulate the use of clean fuels.