本文選題：成品油消費(fèi)稅 + 稅收��； 參考：《天津師范大學(xué)》2013年碩士論文

【摘要】：我國(guó)對(duì)成品油課征消費(fèi)稅始于1993年頒布的《中華人民共和國(guó)消費(fèi)稅暫行條例》(國(guó)務(wù)院令第135號(hào))規(guī)定,對(duì)成品油的汽油和柴油征收每升0.2元和0.1元的消費(fèi)稅。成品油消費(fèi)稅改革發(fā)端于1998年,經(jīng)過了近10年的政策磨合和等待油價(jià)下行的機(jī)遇期窗口,最終在2008年12月18日經(jīng)國(guó)務(wù)院發(fā)布了《關(guān)于實(shí)施成品油價(jià)格和稅費(fèi)改革的通知》,成品油稅費(fèi)改革的核心內(nèi)容是：提高現(xiàn)行成品油消費(fèi)稅單位稅額,以取代公路養(yǎng)路費(fèi)、航道養(yǎng)護(hù)費(fèi)、公路運(yùn)輸管理費(fèi)、公路客貨運(yùn)附加費(fèi)、水路運(yùn)輸管理費(fèi)、水運(yùn)客貨運(yùn)附加費(fèi)(包括海南燃油附加費(fèi))等六項(xiàng)收費(fèi)和政府還貸二級(jí)公路收費(fèi)。 成品油消費(fèi)稅改革之后規(guī)范了政府規(guī)費(fèi),完善了消費(fèi)稅稅制,加強(qiáng)了中央財(cái)政收入,起到了為公路建設(shè)籌集資金的作用。在看到改革成效的同時(shí),我們也深刻認(rèn)識(shí)到,成品油消費(fèi)稅存在著多方面與當(dāng)前經(jīng)濟(jì)社會(huì)不相適應(yīng)的地方。 主要包括政策問題和稅收行政管理問題。針對(duì)上述問題,本文研究的重點(diǎn)在于對(duì)成品油消費(fèi)稅如何加強(qiáng)政策制度化建設(shè)和如何完善稅收行政管理進(jìn)行探索。 本文通過對(duì)成品油消費(fèi)稅歷史沿革的回顧,對(duì)當(dāng)前成品油消費(fèi)稅進(jìn)行評(píng)價(jià),同時(shí)經(jīng)過剖析當(dāng)前成品油消費(fèi)稅稅收行政管理的不足之處,找出癥結(jié)所在。利用筆者的工作經(jīng)驗(yàn),以實(shí)證的方式對(duì)成品油消費(fèi)稅稅收行政管理的改革之路進(jìn)行探索。力圖促進(jìn)其健康發(fā)展,充分發(fā)揮其籌集資金、公平稅負(fù)、促進(jìn)經(jīng)濟(jì)社會(huì)發(fā)展的最終目的。
[Abstract]:China's consumption tax on refined oil began in 1993 with the promulgation of the interim regulations of the people's Republic of China on consumption tax (decree No. 135 of the State Council), which imposes a consumption tax of 0.2 yuan and 0.1 yuan per litre on gasoline and diesel oil products. The reform of the refined oil consumption tax began in 1998, after nearly a decade of policy running-in and a window of opportunity waiting for the oil price to fall. Finally, on December 18, 2008, the State Council issued the notice on the implementation of the reform on the price and tax of refined oil products. The core content of the tax reform of refined oil products is to increase the unit tax amount of the current refined oil consumption tax to replace the road maintenance fee of the highway. Waterway maintenance fee, road transport management fee, road passenger and freight surcharge, waterway transport management fee, waterway passenger and freight surcharge (including Hainan fuel surcharge), etc. After the reform of refined oil consumption tax, the government charges were standardized, the consumption tax system was perfected, the central financial revenue was strengthened, and the role of raising funds for highway construction was raised. At the same time, we also realize that there are many aspects of the refined oil consumption tax that are not suitable for the current economy and society. Mainly includes the policy question and the tax administration question. In view of the above problems, the focus of this paper is to explore how to strengthen the policy institutionalization and how to perfect the tax administration. By reviewing the history of refined oil consumption tax, this paper evaluates the current refined oil consumption tax, at the same time, analyzes the shortcomings of the current refined oil consumption tax tax administration, and finds out the crux of the problem. Based on the author's working experience, this paper explores the reform of the tax administration of refined oil consumption tax in an empirical way. It tries to promote its healthy development, give full play to its raising funds, fair tax burden, and promote the ultimate goal of economic and social development.
【學(xué)位授予單位】：天津師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F812.42;F426.22

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