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1994年,有关部门正式提出开征燃油税的动议。经过14年的漫长历程,2008年底,国务院印发了《关于实施成品油价格和税费改革的通知》,决定自2009年1月1日起实施成品油税费改革。燃油税改革这个争论了多年的话题再次成为人们关注的焦点。本期特别关注围绕成品油价格和税费改革的实施,从财政角度出发,回顾成品油税费改革的发展历程,解析改革所涉及的相关问题,探讨此次燃油税改革对整个社会经济生活产生的影响,以期为实施好此次成品油价格和税费改革提供一些有益的参考。
In 1994, the relevant departments formally proposed to levy fuel tax motion. After 14 years of long history, by the end of 2008, the State Council issued the Notice on Implementing the Reform of Refined Oil Prices and Taxes and decided to implement the reform of refined oil taxes and fees as of January 1, 2009. The topic of fuel tax reform, which has been debated for many years, once again becomes the focus of attention. This issue pays particular attention to the implementation of the reform on refined oil prices and taxes and fees. From a financial point of view, we review the development history of refined oil taxes and fees, analyze related issues involved in the reform, and discuss the impact of the fuel tax reform on the entire social and economic life In order to provide some useful references for the implementation of this refined oil price and tax reform.