燃油税是在燃油价格上增加用于交通建设和道路养护的款项的一种资源税。我国首次提出征收燃油税是在1994年,当时的考虑是,将现今仍普遍征收的养路费和其他费用合并成燃油税,最大限度地节省能源和基础设施开支。近年来国际在能源问题,环境问题及可持续发展等问题上表现出越来越多的关注,而我国于2007年1月25日,国税总局将完善燃油税改革方案列入了年度工作计划项目; Fuel tax is a resource tax that increases the amount of fuel used for transportation construction and road maintenance. My first proposal to levy a fuel tax was made in 1994 when the consideration was to merge the road maintenance fees and other costs that are still commonly collected today into a fuel tax to minimize energy and infrastructure expenditures. In recent years, the international community has shown more and more attention on such issues as energy, environment and sustainable development. On January 25, 2007, the State Administration of Taxation put the reform plan on fuel tax into the annual work plan ;