燃油税是现今普遍征收的养路费和其他费用合并成燃油税。开征燃油税从总体上来说是利国利民的。但是由于我国是首次开征燃油税,经验不足,而且涉及到多方面的利益,所以燃油税迟迟未露面。据说可能延期到“十一五”开始实施。本文主要从何为燃油税,其征收的意义、迟迟未开征的原因以及其对燃油税作经济分析。 Fuel tax is now commonly collected road maintenance fees and other costs combined into a fuel tax. Fuel tax levied on the whole is beneficial to the country and the people. However, due to our country’s first introduction of fuel tax, lack of experience, and involves many benefits, so the fuel tax has yet to show up. It is said may be postponed to “Eleventh Five-Year ” began to implement. This article mainly from what the fuel tax, the significance of its collection, the reasons for the delay has not been levied as well as its economic analysis of fuel tax.