再论成品油税制改革——以成品油消费税为主

发布时间：2018-05-19 19:38

  本文选题：车辆税费制度 + 成品油消费税　； 参考：《财会月刊》2016年05期

【摘要】：经过对交通税费制度、成品油消费税税制的改革,我国现行的成品油消费税具有筹集公路、航道建设维护资金的功能。现行成品油消费税不利于合理分摊公路使用成本,不能兼顾公路使用成本的合理分担与节能环保,导致了消费税的累退性。应取消成品油消费税,将公路使用税作为公路建设维护资金的主要来源。对以成品油为燃料的车辆,应根据车辆的注册重量、车轴数、种类和行驶单位里程的油耗,确定每一车辆公路使用税的单位税额,根据每一车辆的油耗和单位税额征收公路使用税。对作为燃料的成品油征收环保税、资源税。
[Abstract]:Through the reform of transportation tax system and refined oil consumption tax system, the current refined oil consumption tax in China has the function of raising funds for highway and waterway construction and maintenance. The current refined oil consumption tax is not conducive to the rational allocation of road use costs, and can not take into account the rational sharing of highway use costs and energy saving and environmental protection, which leads to the regressive nature of consumption tax. The consumption tax of refined oil should be abolished, and highway use tax should be regarded as the main source of funds for highway construction and maintenance. For vehicles using refined oil as fuel, the unit tax amount of road use tax for each vehicle shall be determined according to the registered weight of the vehicle, the number of axle, the type of vehicle and the fuel consumption per mileage. According to each vehicle fuel consumption and unit tax levy road use tax. Levy environmental tax and resource tax on finished oil as fuel.
【作者单位】： 贺州学院经济与管理学院;
【基金】：广西人文社会科学发展研究中心项目“中国社会转型时期土地法律制度中的利益平衡机制研究”(项目编号:KF2012001) 贺州学院博士科研启动基金项目“中国社会转型时期房地产租税费制度整合研究”(项目编号:HZUBS201204) 广西壮族自治区教育厅项目“矿产资源开发与利用法律制度研究”(项目编号:桂教人才0837)
【分类号】：F812.42;F426.22
，

本文编号：1911376