An Economic Analysis Of Fuel Tax Reform

January 1, 2009, our country brewed of "tax reform" system program for fourteen years has taken a substantial step forward. Its primary objective is necessary to achieve "fee reduction" included the road maintenance and other six fees into the fuel tax "tax increase" to balance the state's financial revenues; second is to reflect the principle of fairness just as"more pay more,or pay less", and to road maintenance and other fixed costs into variable costs; three is to promote fuel savings from the policy mechanism, so that it can quickly achieve our goal of reducing emissions related to energy conservation.The reform has been proposed more than ten years before it can be implemented.There are many reasons about this.This paper analyses the impact of interests of all parties subject through economics after the fuel tax reform,then accordingly give the corresponding advices about the reform.In first part of the paper is the introduction. Its main topics to clarify the origin of the paper, as well as research methods and so on.The second part of the paper is about the background and practical necessity of fuel tax reform.This part describes the implementation of the charging system in the past and the problems of the social ecological environment.The necessity of the reform can be derived from three aspects:oil strategic security,ecological environmental protection and sustainable development.The third part of the paper introduces the practical situation of fuel tax abroad,such as America,Britain,Japan,New Zealand,to illustrate the specific ways, methods,and respective characteristics of fuel tax abroad.This fourth and fifth part is the main content of the article, mainly explain the main effect of the fuel tax reform about the interests of all parties used the theory in economics-related research methods from the two levels. The fourth part of the paper analyses the affects of fuel tax reform through consumers and providers respectively. Then this part of the paper shows the influences to social welfare of the fuel tax reform from the individual and society two angles using theory of welfare economics.In fifth part of the paper illustrates the opportunities and challenges of the road transport enterprises who are consumers lack of elasticity of demand for the fuel after the fuel tax reform ,then give the relevant proposals about fuel tax reform from the road transport enterprises' point of view. For the smooth progress of the fuel tax reform provided a sufficient factual basis and theoretical guidance.