论高油价与燃油税改革

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.

Discussing on High Oil-Price and Petrol-tax Reform

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.