| 燃油税实施效果评价及税制完善的建议 |
| |
| 引用本文： | 冯雪,刘芳,谭君崇,杨雪英.燃油税实施效果评价及税制完善的建议[J].特区经济,2011(4):148-149. |
| |
| 作者姓名： | 冯雪 刘芳 谭君崇 杨雪英 |
| |
| 作者单位： | [1]中南财经政法大学,湖北武汉430073 [2]交通运输部科学研究院,北京100029 |
| |
| 摘 要： | 我国燃油税改革正式实施已满两年,其积极的效果和存在的弊端初步显现。本文在对我国燃油税改善的实施效果进行评价的基础上,借鉴典型国家燃油税税制的设立经验,提出完善我国燃油税税制的建议。
|
| 关 键 词： | 燃油税 实施效果 税制完善 |
Fuel tax realization effect evaluation and tax perfection construction |
| |
| Feng Xue Liu Fang Tang Jun Chong Yang Xue Ying.Fuel tax realization effect evaluation and tax perfection construction[J].Special Zone Economy,2011(4):148-149. |
| |
| Authors: | Feng Xue Liu Fang Tang Jun Chong Yang Xue Ying |
| |
| Institution: | Feng Xue Liu Fang Tang Jun Chong Yang Xue Ying |
| |
| Abstract: | There are two years from the reform of fuel oil tax in China,the positive and negative effects of the fuel oil tax reform have been appeared.At first,this paper evaluates the effect of the fuel oil tax reform.Then,it uses the experiences of representative countries for reference,and brings forward the suggestions on improving the tax system. |
| |
| Keywords: | Fuel Oil Tax Implementation Effect Improving the Tax System |
| 本文献已被 维普 等数据库收录！ |
