石油的价格税收政策关系社会经济的持续健康发展,必须慎之又慎,反复权衡。中国的燃油税14年难以出台,引来诸多微词。但是,现在征收燃油税,也需要考虑我们的经济发展阶段和社会改革进程是否达到了相应的条件,有以下几个问题是需要考虑的。目前,全球采用燃油税的国家主要是一些人均GDP达到3万美元的发达西方国家和一些国土比较狭小的新兴工业化国家和地区,发展中国家中,巴西征收燃油税,其2007年人均GDP也达到6842美元,是中国人均2280 The relationship between the oil price tax policy and the sustained and healthy social and economic development must be cautious and repeated weighing. China’s fuel tax is difficult to introduce 14 years, attracted many criticisms. However, it is also necessary to consider whether the phase of economic development and the process of social reform have reached the corresponding conditions for levying a fuel tax. The following questions need to be considered. At present, the major countries that adopt fuel taxation are some developed western countries with a GDP per capita of 30,000 U.S. dollars and some newly emerging industrialized countries and regions with relatively small territory. Among developing countries, Brazil imposes a fuel tax and its per capita GDP in 2007 reached 6842 The dollar is 2280 yuan per capita in China