本文選題：車輛稅費制度 + 成品油消費稅�。� 參考：《財會月刊》2016年05期

【摘要】：經(jīng)過對交通稅費制度、成品油消費稅稅制的改革,我國現(xiàn)行的成品油消費稅具有籌集公路、航道建設(shè)維護(hù)資金的功能�，F(xiàn)行成品油消費稅不利于合理分?jǐn)偣肥褂贸杀?不能兼顧公路使用成本的合理分擔(dān)與節(jié)能環(huán)保,導(dǎo)致了消費稅的累退性。應(yīng)取消成品油消費稅,將公路使用稅作為公路建設(shè)維護(hù)資金的主要來源。對以成品油為燃料的車輛,應(yīng)根據(jù)車輛的注冊重量、車軸數(shù)、種類和行駛單位里程的油耗,確定每一車輛公路使用稅的單位稅額,根據(jù)每一車輛的油耗和單位稅額征收公路使用稅。對作為燃料的成品油征收環(huán)保稅、資源稅。
[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.
【作者單位】： 賀州學(xué)院經(jīng)濟(jì)與管理學(xué)院;
【基金】：廣西人文社會科學(xué)發(fā)展研究中心項目“中國社會轉(zhuǎn)型時期土地法律制度中的利益平衡機制研究”(項目編號:KF2012001) 賀州學(xué)院博士科研啟動基金項目“中國社會轉(zhuǎn)型時期房地產(chǎn)租稅費制度整合研究”(項目編號:HZUBS201204) 廣西壯族自治區(qū)教育廳項目“礦產(chǎn)資源開發(fā)與利用法律制度研究”(項目編號:桂教人才0837)
【分類號】：F812.42;F426.22
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本文編號：1911376