我国燃油税政策问题研究

用燃油税替代公路、航运(内江)和渔业等多方面收费是我国拟采取的整顿交通领域乱收费的重大举措。本文介绍了制定这一政策的背景、原则及政策的初拟内容,并参照海南省和国外情况,针对这一政策出台前后需研究解决的主要问题以及如何完善这一政策提出了建议:提高汽油燃油税标准,降低柴油燃油税标准,把燃油税划分成国家税和地方税,分步骤扩大燃油税征收范围,慎重确定燃油税的推行时机,在条件成熟时合并燃油税和消费税,对价格管理办法进行调整,完善配套法规建设,保障燃油税政策顺利实施。为减少费改税的负面影响,建议炼油及油品经销业做好如下工作:1.准备打一场提高柴汽化的持久战;2.多种手段并用,掌握柴油供应的主动权;3.努力扩大零售市场份额;4.降低成本,改进质量,提高产品竞争力;5.优化配置资源,提高集团公司竞争力;6.积极争取国家的政策支持。     

国外燃油税征收的经验及启示

燃油税的开征是我国公路税费改革的一项重大举措。也是当前我国税制改革的一个突破口。我国从1994年动议开征燃油税。同时在海南省进行燃油税征收试点，以望在全国范围内推广。然而，时至今日，看似呼之欲出的燃油税征收政策却仍迟迟不能出台。其实，国外在燃油税实施过程中积累了宝贵的经验，有助于我们认清燃油税征收的规律。对我们制定和推行燃油税从而取代养路费有着重要启示。     

国家正研究补贴用汽柴油较多的行业

国家税务总局新闻发言人表示，燃油税改革涉及的养路费人员安置，特殊行业燃油税减免政策这些问题在征求意见稿中均得到了充分考虑。     

政策法规

金人庆：当前形势不适合出台燃油税政策，人大代表又一次共同举起石油立法大旗，郭树清建议将外汇储备转为石油等物资储备，西班牙采取高额燃油税应对贫油。     

燃油税政策探讨

燃油税是我国近期即将推行的重要经济改革政策, 将对炼油加工和油品营销产生较大影响, 甚为业内人士关注。中国石化咨询公司在年初即组织课题组进行了有关研究, 现根据形势的发展又补充了若干内容, 本论文主要是对政策本身的合理性等问题进行探讨, 希望在燃油税修改过程中能引起有关人士的重视     

推行燃油税的主要问题分析与对策建议

由于养路费的征收存在诸多的弊端，我国从1994年动议开征燃油税，同时在海南省进行燃油税征收试点．以望在全国范围内推广，从而取代养路费的征收。但涉及到相关财政、税务、交通、公安等权力部门及中央与地方政府的利益难以协调，加之国际油价持续攀升、居高不下，时至今日，看似呼之欲出的燃油税征收政策仍迟迟不能出台。     

征收燃油税要考虑什么？

开征燃油税 ,涉及国民经济各个领域 ,在制定征税方案上需认真研究并借鉴国外成型经验 ,确定燃油税征收标准 ,选准征收环节 ,对农业等特定行业要有倾斜性政策 ,需协调好中央与地方的财税利益关系 ,打击“走私”和偷逃税行为 ,使出台的燃油税政策更具有可操作性。九届全国人大常委会第十二次会议《公路法》修正案获得通过 ,这意味着酝酿已久的燃油税政策不久将付诸实施。征收燃油税是税费改革的突破口 ,其核心是统一征收和利益再分配 ,是一个涉及全局的政策。为保证其顺利实施 ,需考虑解决几个障碍性问题 ,以提高政策的可操作性 ,把这件关系国…     

中国的燃油税改革：意义、措施与前景--兼论《能源法（征求意见稿）》的若干问题

参照国际惯例，将燃油税定义为包括石油产品消费税等在内的车用燃料间接税的统称，而并非单纯指“费改税”。燃油税改革具有促进石油安全、矫正道路使用和污染外部性以及促进经济发展方式转变的三重意义。在燃油税改革的优化政策选择上，建议主要采用从价税制，并逐步将现行石油税率调整至最优税率，同时努力扩大石油业的市场准入，增强产业竞争性，以有助于在石油价格管制解除后燃油税负的公平分担。中国燃油税改革进展迟缓的根本原因在于缺乏政治动力，即在交通部门和其他部门之间、中央和地方之间存在巨大的制度转换成本。因此，必须设计出中央与地方、部门间激励相容的改革路径。建议将燃油税改革分解为两个步骤：一是将现行的养路费转换为燃油税，二是在燃油税体制建立后，相机调整至最优税率。燃油税收入可考虑主要用于道路养护、降低道路运输成本等方面，以在扩大石油贸易利得、矫正道路使用外部性的基础上，降低商务成本，推动国民经济平稳发展。     

燃油税开征在即 俩重卡车主计算收益——运营频次、油价水平决定盈利与否

日前,财政部财科所研究员孙钢透露,按照目前方案,燃油税将采取从量定额的方式征收,估计1升油征收额度在1元以下。在征收燃油税的同时,将适当降低燃油价格。同时他还透露,即将出台的政策中,汽油和柴油征收的燃油税税额可能采用区别对待的政策,柴油税额要低一些。尽管燃油税实施的具体措施还没确定,但依据以上说法,如果柴油价格不出现太大波动,那么对货运市场的影响从     

佘振清：燃油税对公路客运业的冲击难以估量

燃油税将导致政策性成本大幅上升"燃油税一旦开征,对于客车企业、客运企业的影响将是巨大的。"客车行业专家佘振清这样告诉记者,"燃油税事实上是作为一项国家政策来推行的,而这样的政策对于整个客车制造行业和整个公路客运行业的冲击是难以估量的。"在佘振清看来,受燃油税开征影响最大的行业,首当其冲就是公路客运。从事公路客运的专业运输单位,每天都在大量消费油料,它们受油价的影响最为巨大。"值得关注的     

碳税政策对我国工业企业技术创新行为的政策绩效研究

本文以碳税政策对我国工业企业技术创新行为和创新绩效问题为研究对象,分别研究了碳税政策对工业企业研发投入、研发创新模式选择以及研发创新绩效的影响,进而分析了我国工业企业技术创新能力的收敛性。通过研究发现,碳税政策的实施有助于激励工业企业技术创新的自主性,也有利于企业创新绩效的实现。提出我国在碳税政策设计和实践中应坚持建立激励与约束相容的碳税政策、促进碳税征收与碳排放交易协同、匹配碳税征收行政管理体系建设以及利用碳税发起设置低碳产业基金等政策实施路径。     

The Effects of the Corporate Average Fuel Efficiency Standards in the US

This paper examines the effects of the Corporate Average Fuel Economy Standards (CAFE) on automobile sales, prices, and fuel consumption. First a discrete choice model of automobile demand and a continuous model of vehicle utilization are estimated using micro data from the Consumer Expenditure Survey for 1984–1990. Next, the demand side model is combined with a model of oligopoly and product differentiation on the supply side. With these elements in place, the effects of the CAFE regulation are assessed through simulations, and compared to the effects of alternative policy instruments, such as an increase in gasoline tax.     

Explaining resistance to regulatory interventions to prevent obesity and improve nutrition: A case-study of a sugar-sweetened beverages tax in Australia

Globally, 43 jurisdictions have implemented a tax on sugar-sweetened beverages (SSBs) for obesity prevention; however, there is significant political resistance to adopting such a policy in Australia. This paper applies Kingdon’s Multiple Streams Framework (MSF) to the case study of an SSB tax in Australia to identify barriers and enablers to policy adoption, and to inform future advocacy strategies in local and international contexts. A systematic search was conducted of scholarly literature, parliamentary documents and media articles relating to an SSB tax. Information retrieved was analysed and integrated under the ‘problem’, ‘policy’ or ‘political’ streams of the MSF. The findings reveal that Australia is a substantial way from having the conditions in place where a tax might be successfully implemented due to industry influence, fragmented advocacy efforts, political opposition to paternalistic policies, conflicting political agendas, and inadequate pressure for change from civil society. Opening a policy window will require a shift in political ownership of the obesity problem, or the coupling of an SSB tax to an alternative problem. The public health community also needs to agree that an SSB tax deserves greater priority, relative to alternative policies for addressing obesity, and to agree on the most effective tax design.     

税收优惠对节能环保上市公司研发投入影响的实证研究

伴随我国经济的快速发展,面临的资源与环境问题日益突出,激励节能环保企业增加研发投入进行技术创新具有重要意义。论文以深沪两市118家节能环保A股上市公司2011～2015年的数据作为研究样本,以研发投入作为被解释变量,以税负总额、所得税税负和流转税税负作为解释变量,结合节能环保产业自身特点,运用多元回归模型分析了税收优惠对节能环保上市公司研发投入的影响。实证结果表明：税收优惠政策对节能环保上市公司技术创新产生了正面影响,所得税优惠政策比流转税优惠政策对研发投入的影响更显著。建议从继续完善所得税税收优惠、逐步加大流转税优惠力度、建立健全配套措施等方面完善激励节能环保企业增加研发投入的税收优惠政策。     

Driving information communication technology for tax revenue mobilization in Sub-Saharan Africa

This study explores whether increasing Information and Technology Communication (ICT) boosts government revenue mobilization for sustainable development in 48 Sub-Saharan African countries from 2004 to 2020. While total tax revenue non-resource as a percentage of GDP and tax revenue as a percentage of GDP are used to proxy for tax revenue mobilization, three ICT measures are used, namely; the telephone penetration rate, the mobile phone penetration rate and internet penetration rate. To perform the analysis, we adopt the Generalized Method of Moments (GMM). The empirical findings are as follows. First, while the calculated net impacts are substantially positive, the corresponding marginal ICT effects utilized for calculating net effects are extremely negative. Second, an extensive study is carried out to determine complementing policy thresholds. These thresholds include: 21.959 (per 100 people) telephone penetration for total income from tax revenue; 16.333 (per 100 people) internet penetration for total income from tax; 21.125 internet penetration (per 100 people) for the income from the tax on non-resource income. This study has policy relevance, and implications as the penetration of the ICT rate can be influenced by policies to mobilize government revenue effectively.     

西方最优商品税理论的历史演变和最新进展

“统一抑或差别”是理论经济学家和公共财政政策制定者之间长期争论的永恒主题．文章以这一主题为线索介绍西方学者有关最优商品税理论研究的最新进展,认为最优商品税理论对于政策制定者而言,不仅具有重要的理论参考价值,而且还可以帮助在理论研究与具体政策建议之间架起交流的桥梁．特别是考虑家户生产的最新研究进展从定性和定量两个层面都能对合理设计以及实施差别税率的最优商品税制提供有用的政策依据和建议．     

Tax Progression under Collective Wage Bargaining and Individual Effort Determination

We study the impact of tax policy on wage negotiations, workers’ effort, employment, output, and welfare under imperfectly observable effort. A higher degree of tax progression always leads to wage moderation, but the well‐established result from the wage bargaining literature that a revenue‐neutral increase in the degree of tax progression is good for employment does not carry over to the case with wage negotiations and imperfectly observable effort. Introducing tax progression increases employment and output, but we cannot rule out that the negative effort effect of increasing tax progression will lead employment to fall when tax progression is already high.     

Conditions influencing the adoption of a soda tax for public health: Analysis of the French case (2005–2012)

Although over 40 jurisdictions have adopted a tax on sugar-sweetened beverages (SSBs) for public health worldwide, it is still debated in many places. Policy processes can influence the prospect of an SSB tax, its design and its public health benefits. To get an insight into such processes, we undertook a case study of the soda tax enacted in France on the 1^st of January 2012. Newspaper articles (2003–2013) and institutional documents (2007–2012) were identified using keywords and search engines. Qualitative data extraction and analyses were performed on a thematic and chronological basis, with guidance from Kingdon’s multiple streams theory (MST). Triangulation was enhanced by using complementary sources. This study shows that in August 2011, the French government surprisingly announced a €3.58 cent/L excise tax on SSBs, excluding juices with no added sugars and non-calorically sweetened beverages (NCSBs). As part of a large budgetary plan, the proposal aimed to reduce SSB consumption and raise revenue that was earmarked for health care. Several conditions contributed to opening a policy window: The announcement occurred in the context of severe budgetary deficits; soda tax scenarios had already been discussed at a high level; and the bill was supported by convinced political leaders. Subsequently, the tax successfully passed through the legislative process due to a series of unexpected events, but its public health rationale and design were weakened. The first event was the disorganised reaction by the food industry, despite their sharp opposition to the tax. The next event was the support of the soda tax that came from a majority of Deputies, provided that the revenues would serve another purpose: relieving wage costs in the farming sector. Finally, policy entrepreneurs favoured a compromise to make the tax politically acceptable and legally viable: The tax rate doubled, the scope was extended to NCSBs and revenues were split between health care and agriculture. This study sheds light on influence factors that could be taken into account by public health actors willing to influence soda tax policy processes.     

基于CGE模型的碳税政策对碳排放及居民福利的影响分析

本文通过构建可计算一般均衡模型,分析了征收10元/吨、20元/吨、30元/吨和40元/吨碳税对宏观经济的影响,其次,利用经济产出效应和能源强度效应来衡量碳税的减排效果,最后,模拟保持居民福利水平不变的情况,分析碳税的“双重红利”。研究结论表明：碳税是一种可行的政策选择,能够明显降低二氧化碳排放;除政府收入和消费增加,对其他宏观经济变量如实际GDP、名义GDP和居民福利均产生负效应;居民的收入和消费降低,但农村居民和城镇居民受影响的程度存在差异;碳税的实施充分发挥了能源强度效应的抑制作用并减弱了经济产出效应的促进作用;在征收碳税的同时降低个人所得税率,保持居民福利不变,可以实现碳税的“双重红利效应”。     

纳税筹划在煤炭企业中的应用

煤炭企业目前存在税负过高、压力过大的问题。根据煤炭企业的特点并结合增值税、企业所得税和其他税种的基本规定和优惠政策,提出了对煤炭企业各相关税种进行纳税筹划的策略,以达到降低煤炭企业税负、缓解煤炭企业经营压力的目的。