The Study On The Implementation Effect Of Fuel Tax Reform

Tax depends on the economy, while tax has effect on the economy. Tax policy is an important method for government to adjust macroeconomic. The improving tax system and one after another of new policies are strong supports for the development of market economy. As a part of a new round of tax reform, policies of the fuel tax reform have great significance to China's current economic development. The implementation of fuel tax reform should help to regulate the economic environment and order of China's domestic market. It also helps to clean up fees, make fair and promote the deepening of tax reforms actively. Fuel tax reform is a positive role to promote the change of China's economy from extensive to intensive economic development.There are many researches on the feasibility of the fuel tax Reform and policy-making. Many scholars studied the problems of the fuel tax reform from legal point of view, the perspective of political economy, management and other angles of view. Some one fund inspirations of our country's fuel tax reform from other countries. The pilot of Hainan Province had provided the basis for policies of China's fuel tax reform. However, the studies of the effects of the fuel tax reform implementation were relatively few because policies have to take time to show their effect. In this paper, basing on the existing researches, I would like to research the effect of policy on the basis of the implementation of fuel tax reform.In this paper, I have started my study from the current situation of fuel tax reform. I analyze the implementation of the national fuel tax reform and the implementation of reform in Hebei, and study oil companies, bus companies, taxi companies and transport companies'economic conducts which have be done before or after the reform through investigation, for exploring impact on the economic behavior of these enterprises. This article also conducts a survey visit of private vehicle owners through questionnaires. It is to study the impact of fuel tax reform on the car consumption of individuals. Through the study above all, I have concluded that the fuel tax reform need to be perfected. Fuel tax reform had active effect in the adjustment of tax structure and financing collection of transport infrastructure, but should be improved in the adjustment of energy structure, energy conservation and pollution reduction. Through the analysis of problems in fuel tax reform, I suggest some advices in funds'collection system of road construction and the oil price subsidy system of agricultural machinery. I also consider that the development of new taxes such as road using tax is useful to achieve energy reduction goals from the regulation of consumption.