燃油税政策问题综述

燃油税政策意义重大，拟在近两年实施，本着公平纳税、以费定税的原则，初拟的燃油税草案含8点内容，制定的要点有5个方面的内容；根据国外经验和中国海南省的教训提出了10点关于燃油税政策的改进建议。

A Summary of Fuel Tax Policy

The fuel tax policy has great significance and this tax will be levied in the coming few years.Based on the principles of paying tax impartially and determining tax by fee, preliminary draft worked out for the fuel taxation contains the contents of eight points and essentials are in five aspects. Ac-cording to the experiences from abroad and the lesson from Hainan province of China, this paper pro-poses ten suggestions for improving the fuel tax policy.