| 我国燃油税改革的生态性解读 |
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| 引用本文： | 赵颖洁.我国燃油税改革的生态性解读[J].滨州学院学报,2009,25(4):53-56. |
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| 作者姓名： | 赵颖洁 |
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| 作者单位： | 华东政法大学,经济法学院,上海,201620 |
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| 摘 要： | 《成品油定价方案》的出台标志着我国燃油税改革正式启动。本次燃油税改革反映出现代税法的绿色化与生态化,借鉴了美国、德国、瑞典等先进国家有效的税收政策经验,通过从量征税、行为征税、受益征税、优惠征税等形成了自身独特的生态路径,但不可否认的是,本次改革采用的价内税、统一税等税收方式仍未充分发挥税法的生态效用,有待立法进一步完善。
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| 关 键 词： | 燃油税 改革 生态化 |
The Ecological Understanding of China's Oil Tax Reform |
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| ZHAO Ying-jie.The Ecological Understanding of China's Oil Tax Reform[J].Journal of Binzhou University,2009,25(4):53-56. |
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| Authors: | ZHAO Ying-jie |
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| Institution: | Economic Law School;East China University of Political Science and Law;Shanghai 201620;China |
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| Abstract: | The newly-enacted price-making policy for oil symbolized the initiation of China's oil tax reform.The current reform reflects green tax and ecological orientation.The reform adopts effective practice and measures from foreign countries such as America,Germany and Sweden.We've also formed our own ecological style in terms of both taxation and relevant measures.But inevitably,there are still so many shortcomings which call our attention to change and improve by further legislation. |
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| Keywords: | oil tax reform ecological orientation |
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