本文介绍了美国燃油税的产生、现状和发展趋势。借鉴其政策的经验和教训,对中国制定和实施燃油税政策提出了一些建议:尽早开征、设置合理的税率、税收款专款专用、加强公交基础设施建设以及完善公路税费政策等。 This article describes the production, current status and development trends of the U.S. fuel tax. Draw lessons from its policy experience and lessons learned from China to formulate and implement fuel tax policy, put forward some proposals: early introduction, setting a reasonable tax rate, earmarking special tax revenue, strengthening bus infrastructure and improve highway tax policy.