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成品油消费税制度历史分析及改革展望
李洁仪,高新伟
(中国石油大学 经济管理学院,山东 青岛 266580)
摘要:
成品油消费税制度改革是2017年两会关注的重点问题之一。成品油税费制度已与中国经济发展和成品油市场化进程不相适应,需调整与转变。中国对成品油征收税费较晚,现阶段实行的成品油消费税在国际上处于中低水平。成品油消费税一直是国内外学者研究的重点。中国应结合成品油市场及成品油消费税制度的现状,扩大成品油消费税征收范围,将征收环境下移,采取“互联网+” 税收征管模式。
关键词:  成品油消费税  制度改革  历史分析
DOI:10.13216/j.cnki.upcjess.2017.05.0002
分类号:F812.42
基金项目:山东省社会科学规划项目(16CJJJ10);中央高校基本科研业务费专项资金资助项目(16CX05003B)
Historical Analysis and Reform Prospect of Fuel Tax System of China
LI Jieyi ,GAO Xinwei
(School of Economics and Management, China University of Petroleum, Qingdao, Shandong 266580, China)
Abstract:
Reform of taxes and fees for refined petroleum products is one of the key issues in 2017 two sessions. At present the tax system has been incompatible with China 's economic development and the process of oil market reform and needs adjustments and changes. The taxes and fees for refined petroleum products of China start a bit late and at this stage the tax rate is at low level internationally. The taxes and fees for refined petroleum products have been the focus of research at home and abroad. China should enlarge the levy scope, change the links and use the pattern of "Internet +" in the collection of taxes and fees for refined petroleum products according to the current situation of markets and tax system.
Key words:  fuel tax  reform of the system  historical analysis