燃油税立法进程的回顾与展望

本文首先对燃油税立法进程进行系统的梳理和回顾,进而对燃油税的立法进程做出评析,在此基础上,提出了对燃油税立法进程的展望和进一步改革的建议,目的在于为燃油税立法的改革和完善提供理论上的支撑。

Fuel tax legislation process's retrospect and prospect

Firstly,this paper makes a systematic-combs and retrospections on the legislative process of fuel oil tax and then makes an assessment,based on this,puts forward the prospect of fuel legislative process and further reform proposals,aimed at providing theoretical support for reforming and improving the legislation of fuel.