摘要
参照国际惯例,将燃油税定义为包括石油产品消费税等在内的车用燃料间接税的统称,而并非单纯指"费改税"。燃油税改革具有促进石油安全、矫正道路使用和污染外部性以及促进经济发展方式转变的三重意义。在燃油税改革的优化政策选择上,建议主要采用从价税制,并逐步将现行石油税率调整至最优税率,同时努力扩大石油业的市场准入,增强产业竞争性,以有助于在石油价格管制解除后燃油税负的公平分担。中国燃油税改革进展迟缓的根本原因在于缺乏政治动力,即在交通部门和其他部门之间、中央和地方之间存在巨大的制度转换成本。因此,必须设计出中央与地方、部门间激励相容的改革路径。建议将燃油税改革分解为两个步骤:一是将现行的养路费转换为燃油税,二是在燃油税体制建立后,相机调整至最优税率。燃油税收入可考虑主要用于道路养护、降低道路运输成本等方面,以在扩大石油贸易利得、矫正道路使用外部性的基础上,降低商务成本,推动国民经济平稳发展。
Following international conventions,this paper defines fuel taxation as a general term for indirect taxation of automotive fuel,including excise on oil products,rather than strictly as a'tax substituted for fees.'The three major implications of fuel tax reform are in promoting oil security,correcting road usage and pollution externalities,and promoting a transition in China' s approach to economic development. With regard to the optimum policy for fuel tax reform, the authors recommend a mainly ad valorem tax;as well,existing oil taxes should be gradually adjusted to the optimal rates.Meanwhile,there should be efforts to admit more players to the petroleum market and make production more competitive.This will facilitate an equitable distribution of the fuel tax burden following deregulation of oil prices.The slow pace of fuel tax reform in China is essentially due to a lack of political motivation:specifically,the huge cost of transitioning to a new system between transportation and other sectors and between central and local governments.Accordingly, it will be necessary to design an approach to reform which encourages national,local and interdepartmental compatibility.The authors recommend separating fuel tax reform into two stages:first,convert existing highway tolls into a fuel tax;second,once a fuel tax system is in place,adjust taxes to an optimum rate at the appropriate time.Fuel tax revenues may be applied chiefly to road maintenance or to reducing surface transportation costs.By expanding oil trade gains and addressing the externalities associated with road usage,this will lower business costs and promote the stable development of China's economy.
出处
《国际石油经济》
2008年第8期44-49,共6页
International Petroleum Economics
基金
国家自然科学基金项目<资源性商品的国际价格体系和中国参与策略研究>(项目批准号:70573089)的部分内容
