成品油消费税调整和环保效果可能性互动

发布时间：2018-03-26 22:32

  本文选题：成品油消费税　切入点：环境保护　出处：《国家行政学院学报》2015年06期

【摘要】：2009年我国成品油消费税政策改革以来,税率政策调整一直备受各方关注。在节能减排大背景下,政策调整带来的单位税额变动是否真能控制汽车的消费与使用,以达到环保目标,值得深入研究。本文通过对成品油消费税调整和环保效果的可能性互动分析,对政策本身的效果进行评估,同时提出政策调整存在的问题,对未来的税制改革给出可行的建议。
[Abstract]:Since the reform of China's refined oil consumption tax policy in 2009, the adjustment of tax rate policy has been concerned by all sides. Under the background of energy saving and emission reduction, whether the change of unit tax amount brought by the policy adjustment can really control the consumption and use of cars, In order to achieve the goal of environmental protection, it is worth further study. Through the interactive analysis of the adjustment of product oil consumption tax and the possibility of environmental protection effect, this paper evaluates the effect of the policy itself, and at the same time puts forward the problems existing in the policy adjustment. Some feasible suggestions for future tax reform are given.
【作者单位】： 北京大学;
【分类号】：X32;F812.42
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本文编号：1669917