工商管 我国与发达国家燃油税制度的比较与启示

A1A0A2A3A4A5A6A7A9A10A8A12A13A11I摘要2009年1月1号燃油税改革方案开始实施，标志着我国历经15载的燃油税改革终于破冰。我国燃油税方案虽然已经开始实施，但制度尚不完善，需要在实施的过程中不断地深化改革，不断完善，以达到燃油税设定的预期目标。有些发达国家开征燃油税已经有近百年历史，燃油税制度已经相当完善。征收燃油税的经验对我国的燃油税制度进一步深化改革具有借鉴意义，因此本文对发达国家的燃油税制度与我国燃油税制度做了详细比较与分析，并提出了一些深化改革的建议。本文首先介绍了我国燃油税的改革历程，详细地剖析了我国燃油税现阶段实施的燃油税改革方案；然后分别对美国、加拿大、法国等7个发达国家的燃油税制度以及改革历程做了细致的研究；最后对我国燃油税制度与发达国家燃油税制度，从燃油税的设计原则、征收方法等方面做了详细的比较与分析，根据比较与分析G13479G7536，G13479G2524我国国G5785，提出以G991深化改革方案G726G12544一，在征收方G5347G990，G11013G1227G1881征收方G5347改G1038G1227G3818征收，G3698加燃油税征收的G17891G7138度，G1363G9052G17165G13785G11705G17959G14270G5061G6164G13576G13447税G17165的G2447G2533，达到G9052G17165G13785G7138G7138G11345G11345G9052G17165的目标。G12544G1120，对于G1904G1006G2656G1856G1861G1144G17902等G15904G1006，G6931G5232G5224G16825完善G1825税G17876税G6931G12586。G2499以借鉴国G19481经验，进G15904G999G11004油G7591G14406，达到G256G999油G999G11004G257，提G20652燃油税的G1856G5191G5627。G12544G989，完善燃油税征收G14551G3272，G10317别对G11719油G7379G1207G2709G3837然G8680进G15904燃油税征收。G12544G3247，在燃油税进一步深化改革的过程中，要着G11536于G6523制油G13803、G1457G6264G10627G3671、G1431进我国G8785G17722G1006的G2476革等的G19283G17840目标，G17878G7114提G20652燃油税税G10587。最后，G17836要完善燃油税征收的G18209G3883G6526施，加G5390G11429G11575G2159度，G6183G1999G17220G12181，G1363燃油税征收，G11507G8503G6116G1038建设G14422G13434G3423G12050G1262的G1431进G2070。关键词燃油税，发达国家，设计原则，征收方法A1A0A2A3A4A5A6A7A9A10A8A12ABSTRACTIIABSTRACTONJANUARY1,2009,FUELTAXREFORMSCHEMECAMEINTOEFFECT,WHICHINDICATEDFUELTAXREFORMOFOURCOUNTRYTHATHAVECONTINUEDFOR15YEARSFINALLYHADARESULTBUTTHESCHEMEHASNOTBEENPERFECT,WHICHNEEDCONTINUOUSIMPROVEMENTTOACHIEVETHEAIMOFIMPOSINGFUELTAXSOMEDEVELOPEDCOUNTRIESIMPOSINGFUELTAXHAVEALONGHISTORYANDTHESCHEMEHASBEENPERFECTTHEEXPERIENCESOFDEVELOPEDCOUNTRIESMAYBEUSEFULFOROURCOUNTRYSFUELTAXCONTINUOUSREFORMSO,THISPAPERPROVIDESDETAILEDCOMPARISONANDANALYSISBETWEENDEVELOPEDCOUNTRIESFUELTAXREFORMANDOURCOUNTRYSFUELTAXREFORMANDGIVESSOMESUGGESTIONSOFCONTINUOUSIMPROVEMENTFIST,THEPAPERGIVESTHEHISTORYOFCHINASFUELTAXREFORMANDTAKESAPARTTHEFUELTAXREFORMSCHEMEINDETAILINRUNNINGNOWANDTHEN,THEPAPERINTRODUCESTHEFUELTAXSYSTEMANDTHEEXPERIENCESOFIMPOSINGTHEFUELTAXOFTHEDEVELOPEDCOUNTRIES,SUCHASUSA,CANADAANDFRANCEFINALLY,THEPAPERPROVIDESDETAILEDCOMPARISONANDANALYSISBETWEENDEVELOPEDCOUNTRIESFUELTAXSYSTEMSANDOURCOUNTRYSFUELTAXSYSTEMFROMDESIGNPRINCIPLES,COLLECTIONTECHNIQUESANDSOONACCORDINGTOTHERESULTOFCOMPARISONANDANALYSISANDOURCOUNTRYSACTUALCONDITIONS,WEGIVESOMESUGGESTIONSASFOLLOWSFIRST,THEWAYOFIMPOSINGSHOULDBECHANGEDFROMTHEINPRICEWAYTOTHEOUTPRICEWAY,WHICHCANINCREASETRANSPARENCYOFTAXANDMAKETHECONSUMERSKNOWTHEUSEOFFUELTAXSECOND,FORAGRICULTUREANDPUBLICTRANSPORT,ETC,THEGOVERNMENTSHOULDCOMPLETETHEDRAWBACKPOLICYWECANBORROWIDEAOFDYINGOILFROMTHEDEVELOPEDCOUNTRIES,ACHIEVINGTHEAIMOFSPECIALFUELONSPECIALINDUSTRYTHIRD,WESHOULDIMPOSETHETAXONNATURALGASFOURTH,INTHECONTINUOUSIMPROVEMENTOFTHEFUELTAXREFORM,WESHOULDRAISETHETAXRATEWITHANEYETOAIMOFCONTROLLINGTHECONSUMPTIONOFFUEL,PROTECTINGTHEENVIRONMENTANDPROMOTINGTHETRANSFORMOFAUTOMOBILEINDUSTRYATLAST,WESHOULDALSOIMPROVESUPPORTINGMEASURESOFIMPOSINGFUELTAX,SUCHAS,REINFORCINGSUPERVISIONEFFORTSANDCRACKINGDOWNONSMUGGLING,MAKINGTHEFUELTAXREALLYBECOMEACCELERANTOFCONSTRUCTINGCONSERVATIONMINDEDSOCIETYKEYWORDSFUELTAX,DEVELOPEDCOUNTRY,IMPOSINGPRINCIPLE,IMPOSINGMETHODSA14A15A16A17A18A19A20A21A22A23A24A25A26A27III目录摘要A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A29ABSTRACTA28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A29A29目录A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A29A29A29引言A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A301燃油课税的社会经济背景A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A312我国燃油税改革历程与现状A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A32A33A34A35A36A37A38A39A40A41A42A43A44A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A45A33A34A33A36A37A38A39A40A41A42A46A47A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A483主要发达国家燃油税制度A49A49A49A49A49A49A49A49A49A49A49A49A49A49A49A49A49A49A49A49A49A49A49A49A49A49A49A49A49A49A49A49A49A49A49A49A49A49A49A49A49A49A49A49A49A49A49A49A49A49A49A50A51A34A35A52A37A38A39A40A53A54A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A55A51A34A33A56A57A58A38A39A40A53A54A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A59A51A34A51A60A37A38A39A40A53A54A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A59A51A34A45A61A37A38A39A40A53A54A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A62A51A34A48A63A64A38A39A40A53A54A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A35A65A51A34A66A67A37A38A39A40A53A54A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A35A65A51A34A55A68A69A70A38A39A40A53A54A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A34A35A654我国与发达国家燃油税制度的比较与启示A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A30A31A32A28A30A71A72A73A74A75A76A77A78A79A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A30A31A32A28A31A80A81A82A83A75A76A77A78A79A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A28A30A84结束语A30A50参考文献A30A85A86A87A88A89A90A91A92A93A94A95A96A97A98A991引言G1172G1052G7171燃油税G731G12628G2345G7481G16774，G4613G7171G6931G5232G19036对燃油G6164征收的税G8466，G2375燃油G16850税。对G8785油、G7624油及相G1863燃G7021的G9052G17165G13785征收燃油税G7171国G19481G990G17902G15904的做法，一些国家的燃油税G7171G999G1038G17959G17347G13512G6264目的设G12447的，燃油税G7368G3822地被理解G1038G17959G17347G1363G11004G17165，如美国。在另一些国家，燃油税G7171G6931G5232财G6931收入的重要G7481源，其G1363G11004没有G10317定的目的，如欧洲国家。随着G12050G1262G2656经济的发展，燃油税除了筹集财G6931G2656G17959G17347的建设G17165G3818，G17836赋予了越G7481越G3822的G1363命，如G14422G13434能源调G14422G9052G17165、提升能源G1363G11004效G10587、G1457G6264G10627G3671减少污G7591、缓解G1144G17902压G2159、筹集G11719油战略储备资金等等。国务院决定G142702009年1月1日起实施G6116G2709油税G17165改革，取G9052原在G6116G2709油G1227G3818征收的G1856G17347养G17347G17165、航G17959养G6264G17165、G1856G17347运输管理G17165、G1856G17347客货运附加G17165、水G17347运输管理G17165、水运客货运附加G17165等六项收G17165，逐步有序取G9052G6931G5232G17836贷G1120级G1856G17347收G17165；同G7114，将G1227G1881征收的G8785油G9052G17165税G2345位税额每升提G2065208元，G2375G11013每升02元提G20652到1元；G7624油G9052G17165税G2345位税额每升提G2065207元，G2375G11013每升01元提G20652到08元；其他G6116G2709油G9052G17165税G2345位税额相G5224提G206521。随着2009年1月1日税G17165改革方案的实施，在我国历经15载的燃油税改革终于破冰。在我国现阶段燃油G16850税主要有G726G8785油、G7624油销售G10627G14422G16850征的G3698值税；G8785油G2656G7624油生产G2656进口G10627G14422G16850征的G9052G17165税；原油开采资源税G2656教育附加G17165。此次燃油G16850税改革G7171G17165税改革，并没有G3698加新的税种，仅G7171将养G17347G17165G2656其他G17165G11004G2524并到燃油G9052G17165税中G2447。此次G17165税改革G7171我过G17959G17347G2656G17722辆收G17165G2656G17722辆收G17165管理体制的一项重大改革，G13479束G6931G5232G3822年存在的违法征收养G17347G17165的历史，有利于税负G1856G5191，有利于推动G14422能G2656G10627G1457G12050G1262建设，同G7114革除G6931G5232G3822年积弊，积极作G11004十分G7138显。同G7114，此次税G17165改革G7171燃油G16850税深化改革的重要里程碑，随着燃油G16850税的改革深化，燃油税制度不断完善，燃油税的G1856G5191G5627G2656效G10587将G1262得到进一步提G20652。有些发达国家的燃油税征收历史已经近百年，燃油税制度已经比较完善。中国现G15904燃油税制度与发达国家燃油税制度有G1172G1052不同G731发达国家的燃油税制度中存在哪些经验在我国进一步深化改革燃油税中G2499以借鉴G731G19036对这些问题，本文对我国燃油税制度G2656发达国家的燃油税制度，从设计原则、方法、绩效等方面进G15904了详细的对比分析，G1038燃油税制度的进一步改革提出了一些建议。A100A101A102A103A104A105A106A107A108A109A110A1111A112A113A114A115A116A117A118A119A120A121A12221燃油课税的社会经济背景随着经济的G3698G19283、城市化进程的加快，G10317别G7171G8785G17722工G1006的迅猛发展，人们对燃油的需求越G7481越大，而且这种需求G3698G19283趋势仍在继续发展。当人类享G11004着工G1006文G7138的产物G8785G17722带G7481的种种便利G7114，殊不G11705G8785G17722已G6116G1038污G7591大G8680的G12544G1120个G1017重的污G7591源，其污G7591主要G7481G14270于燃油的燃G9915，产生了大G18339的一G8699化G11911G2656G1120G8699化G11911，而且G5852G7481G5852G3822的G20652G20544G2159G8785G17722发动G7114G6164需要的G20652G9213燃G9915，G2460产生了大G18339的G8706G8699化物，G1363G8785G17722G6116G1038G8706G8699化物的一大污G7591源。一G8699化G11911G7171G1259G6164G2620G11705的有G8614G8680体，G2373G4487人体G1593G5259；G1120G8699化G11911被G16760G1038G7171G17908G6116G1852G10711G2476G7274的G9213G4472效G5224的元G1994，G13864G2524国G6931G5232G19400G8680G1517G2476化G4008G2604G1262G11MCCG12于1990年G4613G2520种G9213G4472G8680体对G1852G10711G2476G7274的G5445G2721进G15904G16792G1284的G13479G7536G15932G7138，G1120G8699化G11911对G9213G4472G8680体G5647的G9921效G5224G17141G10498G103866，G2375在G9213G4472G8680体G5647G6502G6930G18339中，G1120G8699化G11911G6502G6930G18339G235666；G8706G8699化物G7171另一种G9213G4472G8680体，据IPCC的G16792G1284，G8706G8699化物对G9213G4472G8680体G5647的G9921效G5224G17141G10498G103845，G2375在G9213G4472G8680体G5647G6502G6930G18339中，G8706G8699化物G6502G6930G18339仅G235645G15大G8680的G5445G2721G2376G7171G1120G8699化G11911的290G1505。另G3818，G8706G8699化物G2656G1120G8699化G11911G7171G17908G6116G18252G19644的主要污G7591物，G11013于G8785G17722不G16782G7171在发达国家G17836G7171在发展中国家，G18129G6116G1038最G2475G8438G17826的G13796G11004G9052G17165G2709，G1363G11004G18339G5625G2107G990升2。如美国目G2081每G1016个G1856G8677G4613G6329有一辆G8785G17722，而且，近年G7481G8785G17722G1363G11004G18339的G3698G19283已G1016G1505于人13的G3698G19283G17907度，这G4613相G5224地要求有大G18339G3698G19283的燃油G1391G5224，如G7536不采取G1231G1321G6526施，G12366G8680污G7591G1262随G1055加大，因此，不少国家G18129对G17722辆G2656G8785G17722燃G7021G16850以重税。另一方面，G11719油作G1038不G2499G1889生资源，其G1391G5224G18339不G1262G7092G19492地G3698G19283G991G2447。对G2499开发的G11719油储G15267G18339的G16780G3822预G8991G16760G1038，G11719油生产到21G1002G13438的G2081G1972十年G1881将达到G12295定G10378G5589，然后在一个G2078减G1391G5224、提G20652G1227G7696的G7114期逐步G991G19489。G1016次G11719油G2373G7438G1363人们G16760G16794到G14422G13434能源，提G20652能源G1363G11004效G10587的重要G5627，对燃油G16850税起G2033G8503G7171G3534于能源目标与收入目标的G13783G15397，燃油税G4613G6116G1038能源税的一个有G7438的G13464G6116G18108分。到20G1002G1343890年G1207后，G2520国越G7481越重G16282税收对G10627G3671的G5445G2721，燃油G16850税便G6227G6297起G10627G3671目标的重G1231，G17902过燃油G16850税G13565减需求，进而减少污G7591并G2062G9620G1363G11004G9177G8917燃G7021。G1208人G8439G5956的G7171对燃油G16850税，其能源目标G2656G10627G3671目标G7171一致的。G14533国G14891G2529的G10627G3671经济G4410教G6492G8791G12131G5515G2656G11394G4584G7043G7378以G3708G16211G2745G1038G1375，研究燃油税的G6931G12586效G5224。他们经研究发现，G14521对G3708G16211G2745G8785油G16850税，G8785油的G11713期需求G5389G5627G7171相当G1314的，大G13434在01G794G19G17G21G1055G19400，这G4613意G2631着G8785油G1227G7696每提G2065210个百分G9869，需求只减少1G7942个百分G9869。但G7171G4613G19283期而言，需求G5389G5627大于1，这意G2631着G1227G7696每提G2065210个百分G9869，需求至少G991G1948910，因此G8785油税对G6523制G3708G16211G2745的污G7591，缓解对人体G1593G5259G17908G6116的巨大不利G5445G2721，具有现实的G2656潜在的作G11004。而在我国，近年G7481，粗G6930G3423的经济G3698G19283方G5347G1363中国经济得到了G20652G17907发展，但同G7114也加G2107了资源的G13803竭并带G7481了G1017重的G10627G3671污G7591G2656生G5589失衡。当G2081，G10627G3671问题G5061G6116G1038制G13434中A123A124A125A126A127A128A129A130A131A132A133A1341A135A136A137A138A139A140A141A142A143A144A1453国经济G2499持续发展的最重要因素G1055一。国家G10627G1457G5647局G2656国家统计局2006年9月7日G13864G2524发布了中国绿G14406国G8677经济核算研究报告2004。报告指出，2004年G1852国因G10627G3671污G7591G17908G6116的经济损失G10385118亿元，G2356当年GDP的305。其中，以G8785G17722尾G8680G1038主的大G8680污G7591的G10627G3671G6116本G103821980亿元，G2356G5647G6116本的429。在我国G8785G17722G6329有数G18339已经超过5000万辆，并且近年每年近千万的G3698G19283G17907G10587在G3698G19283，G8785G17722尾G8680对G10627G3671污G7591的压G2159G6116G1505G3698加，对我国G2499持续发展的经济G6931G12586有很大的负面G5445G27213。A123A124A125A126A127A128A129A130A131A132A133A1342A146A147A135A136A138A148A149A150A151A152A153A15442我国燃油税改革历程与现状21我国燃油税改革历程1994年1月，海南在G1852国G10587先将G1856G17347养G6264G17165、G17959G17347G17902G15904G17165、过桥G17165G2656G1856G17347运输管理G17165“G3247G17165G2524一”，改G1038只征收G7438动G17722辆燃油附加G17165。这被G16760G1038G7171我国燃油税G17165改革的起G9869。如G7536以此G1038标志，我国G6116G2709油G1227税G17165改革的探索已经G17220过了15年的G19283G17347。1997年7月，国家G1856布中华人G8677G1861G2656国G1856G17347法，首次提出“G1856G17347养G17347G17165G11004采取征收燃油附加G17165的办法”。从此，燃油税G17165改革的问题开始G8503G5347出现在法律文本中。1998年，国家对原油、G6116G2709油G1227G7696形G6116G7438制进G15904了重大改革，G8785油、G7624油零售G1227实G15904G6931G5232指导G1227，G11013当G7114的国家计G4008按进到岸口完税G6116本G1038G3534础加国G1881G2524理流G17902G17165G11004制定G2520地零售中准G1227，G11719油、G11719化集团G1856司在此G3534础G990，G990G9915浮动的幅度G1881确定具体零售G1227G7696。1999年10月，九届人大常G4008G1262G12544十G1120次G1262议将G1856G17347法有G1863条G8466修改G1038“国家采G11004依法征税的办法筹集G1856G17347养G6264资金，具体实施办法G2656步骤G11013国务院规定”。这从法律G990G1038“燃油税G17165改革”创G17908了条件。1999年11月G26562000年2月，国家先后G1016次调整了国G1881G6116G2709油G1227G7696，但G17836G7171G17840G17840滞后于国G19481市场G1227G7696的G990涨幅度。2000年5月起，国务院决定国G1881G6116G2709油G1227G7696随国G19481市场G2476化每月调整一次，2000年7月，国G1881G6116G2709油G1227G7696水G5191实现了与国G19481市场的完G1852接轨。2000年的九届G1852国人大G989次G1262议G990，财G6931G18108G18108G19283项怀诚在有G1863报告中指出，“燃油税、G17722辆购置税实施方案等G2520项准备工作已G3534本G4613绪，待条件G17878G2524G7114G8503G5347实施。”次年，他G1889次G15932示，将“择G7438出台燃油税”。2001年10月17日起，中国开始实G15904新的G11719油G1227G7696接轨办法。国G1881G6116G2709油G1227G7696参照新加坡、鹿G10317丹、纽G13434G989地市场G1227G7696调整国G1881G6116G2709油G1227G7696，当国G19481油G1227G990G991波动幅度在5至8的G14551G3272G1881G7114G1457持油G1227不G2476，超过这一G14551G3272G7114G11013国家发展改革G4008调整零售G3534准G1227。2005年1月，国家税务G5647局局G19283谢旭人G15932示，燃油税改革方案已经有了G2033步意见，但G7171需要有一个比较G2524G17878的G7114G19400推出。2006年3月26日，国家发展改革G4008出台“G11719油综G2524G18209G3883调G1227方案”，在G17878当提G20652国G1881G6116G2709油G1227G7696的同G7114，出台对G18108分困难群体G2656G1856益G5627G15904G1006的补贴G6526施。2007年6月，国务院办G1856厅转发发展改革G4008有G1863G17902G11705提出，G11013财G6931G18108、税务G5647局牵头，G12295步推进税收制度改革，并G17878G7114出台燃油税。2008年12月5日，国家发展改革G4008、财G6931G18108、G1144G17902运输G18108G2656税务G5647局G13864G2524发布G1856告，G4613G6116G2709油G1227税G17165改革方案（征求意见稿）G2533G12050G1262G1856开征求意见。2009年1月1日，G6116G2709油税G17165改革开始实施。A155A156A157A158A159A160A161A162A163A164A165A1662A167A168A169A170A171A172A173A174A175A176A177A178522我国燃油税改革方案提G20652现G15904G6116G2709油G9052G17165税G2345位税额，不G1889新设G12447燃油税，利G11004现有税制、征收方G5347G2656征管手段，实现G6116G2709油税G17165改革相G1863工作的有效衔接。1取G9052G1856G17347养G17347G17165等收G17165。取G9052G1856G17347养G17347G17165、航G17959养G6264G17165、G1856G17347运输管理G17165、G1856G17347客货运附加G17165、水G17347运输管理G17165、水运客货运附加G17165等六项收G17165。2逐步有序取G9052G6931G5232G17836贷G1120级G1856G17347收G17165。抓紧制定实施方案G2656中央补助支持G6931G12586，G11013省、G14270治区、直辖市人G8677G6931G5232根据相G1863方案G2656G6931G12586统筹研究，逐步有序取G9052G6931G5232G17836贷G1120级G1856G17347收G17165。G2520地G2499以省G1038G2345位统一取G9052，也G2499在省G1881区分不同G5785况，分步取G9052。实施方案G11013国家发展改革G4008G1262同G1144G17902运输G18108、财G6931G18108制订，报国务院批准后实施。3提G20652G6116G2709油G9052G17165税G2345位税额。G8785油G9052G17165税G2345位税额每升提G2065208元，G7624油G9052G17165税G2345位税额每升提G2065207元，其他G6116G2709油G2345位税额相G5224提G20652。加G990现G15904G2345位税额，