我国燃油税的节能减排功能探析

现行燃油税作为＂清费立税＂的改革成果,税率设置对燃油产生的外部成本内部化不足妨碍了其＂节能减排＂功能的发挥。文章通过对四种分别从均衡道路供求以及控制机动车尾气排放的角度还原燃油使用真实成本的税收解决方案的比较分析,论证了将机动车排放温室气体造成的外部成本纳入燃油税的做法不仅拥有上佳的制度效费比,也是应对国内外宏观形势的现实需要。

Study on the"Energy-saving & Ejection-decreasing"of Fuel Tax in China

Fuel tax as the reformation fruit of ＂Substitution of Taxes for Fees＂,its shortage of external costs exteriorization disturbs the exertion of ＂energy-saving ejection-decreasing＂.This paper compares and analyzes four solutions for reverting fuels real using costs focusing on balancing roads supply and demand and controlling automobile emissions respectively.It demonstrates that by counting the exterior costs caused by automobile emission into fuel tax can not only form a good efficiency fee ratio,but also fit for domestic and overseas？macroscopic reality.