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本文阐述了燃油税的原则、实施的关键问题、对汽车产品结构的调控以及对汽车排放和汽车相关行业的影响，分析了燃油税对汽车排放物的影响，并提出了有利于燃油税调控作用的积极措施与建议。
This paper describes the principle of fuel tax, the key issues of implementation, the regulation of automobile product structure and its impact on automobile emissions and automobile-related industries, analyzes the impact of fuel tax on automobile emissions, and puts forward some suggestions on the regulation of fuel tax Positive measures and suggestions.