Study Of The Introduction Of Fuel Tax In China

The introduction of fuel tax is an important aspect of taxation system reform in China. The main idea of fuel tax is to replace the charges of traffic such as road maintenance fee, and to take on a certain percentage of increase in oil prices in the way of tax collection. The introduction of fuel tax will have a profound impact on China's social, economic, and all aspects of life, which is related to the central government and local governments, transportation departments and tax departments, transportation businesses and petrochemical enterprises, the immediate interests of the masses, and many other. As a result, we should explore the issues related to the fuel tax reform.Through research, firstly, the paper defines the concept of fee, tax, road maintenance fee, fuel tax and "tax reform", and describes the economic theory foundation of the research, such as The Externality theory and other related theories.In the second part, the article analyzes the policy background of the China's fuel tax from six aspects ,a serious imbalance in the ratio of taxes and fees, the fees complex at a cost of collection and management irregularities, the high collection costs, charges of unfair burden on China's road, transport of the status quo, and serious environmental pollution and energy consumption, China's oil production and consumption Situation Analysis and Prediction; it also introduces the fuel tax reform process; from the social, economic and environmental point of view, the fuel tax will bring a lot of positive effects and negative effects.The third part focuses on the United States, Japan, Australia's national fuel tax practice as well as lessons to china's introduction of fuel tax in future.The fourth part ,firstly, introduces the difficulties which is the fuel tax reform of China facing: International oil prices, interest structure of the adjustment, the technical problems of the tax system designation, and so on; followed by the perspective of interest groups; finally the article puts forward a strategy for the introduction of fuel tax: a profound understanding of the fuel tax reform, step up publicity, rational division of the powers and property rights between the central and local government , properly handle the interests of the functional department , to promote the technological progress of the automobile industry to, adjust the industrial structure, the establishment of a reasonable compensation mechanism foe Agriculture oil ,to strengthen the management of oil markets, set a reasonable rate.Through careful analysis of the pros and cons of the fuel tax reform, the article comes to some suggestions for the reform. So I believe the suggestions would play a helping role in the fuel tax reform.