论文部分内容阅读
迄今为止,国际上已经有130多个国家开始实施征收燃油税,尽管征收的力度各不相同,但目的都是为了控制汽车能源消耗,以及筹措资金进行道路交通系统维护。我国早在1994年有关部门就已经正式提出开征燃油税的动议。1997年,全国人大通过的《公路法》首次提出以燃油附加费代替养路费等费用。1999年,公路法修正案正式将燃油附加费改为燃油税。
So far, more than 130 countries in the world have started to impose their own fuel tax. Although the efforts are levied, the aim is to control the energy consumption of automobiles and to raise funds for the maintenance of the road transport system. As early as 1994, China’s relevant departments have already formally proposed the move to impose a fuel tax. In 1997, the “Highway Law” passed by the National People’s Congress first proposed the replacement of road maintenance fees with fuel surcharges. In 1999, the road law amendment formally changed the fuel surcharge to a fuel tax.