学术
摘 要:
世界燃油价格一直不断上涨，燃油税改革似乎又要搁浅。世界已告别低油价时代。燃油税改革将被迫在高油价条件下进行；燃油的可税性并不直接与价格相关联；油价过高并不是燃油税改革难以出台的障碍，只要利益分配得当，高油价也是油税改革的契机。[著者文摘]
文章出处:
《河北能源职业技术学院学报》-2007年7卷1期 -61-63页
栏目信息:
分 类 号:
文献标识码:
A
文章编号:
1671-3974（2007）01-0061-03
相关文章:
Discussing on High Oil -Price and Petrol -tax Reform
HAN Zhi-hua, HUO Hui-jun （Xingtai party school, Hebei Xingtai 054000）
Abstract:
Abolishing maintaining road fee and levying petrol - tax is a social difficult and hot - point problem. Petrol- tax reform has undergone twists and turns. Recently, since the petrol price is constantly rising in the world, petrol - tax reform apparently runs aground again. The paper analyses the relationship between oil - price and petrol - tax reform from four aspects. Firstly, the world have said goodbye to the epoch of low - oil - price, petrol - tax reform has to perform under high - oil - price. Secondly, the property of oil levied tax has no direct - relation with price. Thirdly, the paper analyses the problem of benefit allocation behind oil - price wave. Finally, the paper indicates that high oil price isn＇t the barrier of bringing out petrol - tax reform, as long as benefit allocation is adequate, high oil price is also a chance of petrol- tax reform.[著者文摘]
Key words:
petrol -tax reform; oil price; benefit allocation
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