一、美国、巴西两国燃油税均在生产环节征收美国联邦政府从1931年开始征收燃油税。当时,燃油税收入作为政府的一般预算收入。1956年,美国国会出台《联邦资助公路法》和《公路收入法》,规定燃油税收入专项用于公路建设。 1988年以前,美国燃油税在零售环节征收。由于成品油零售店(商)点多面广,税收监管难度很大,成品油营销秩序出现严重混乱,存在大量无照或假照经销、倒买倒卖等非法经营 First, the United States, Brazil, both the fuel tax levied in the production process The federal government in 1931 from the start of the fuel tax. At that time, fuel tax revenue was used as the government’s general budget revenue. In 1956, the United States Congress introduced the “Federal Funding Road Law” and the “Road Income Law,” stipulating that fuel tax revenues should be earmarked for highway construction. Before 1988, the U.S. fuel tax was levied at the retail level. Due to the wide range of refined oil retail stores (merchants) and the difficulty of tax supervision and administration, there is a serious disorder in the marketing order of refined oil products. There are a large number of illegal businesses