本文選題：成品油消費(fèi)稅　切入點(diǎn)：環(huán)境保護(hù)　出處：《國家行政學(xué)院學(xué)報(bào)》2015年06期

【摘要】：2009年我國成品油消費(fèi)稅政策改革以來,稅率政策調(diào)整一直備受各方關(guān)注。在節(jié)能減排大背景下,政策調(diào)整帶來的單位稅額變動是否真能控制汽車的消費(fèi)與使用,以達(dá)到環(huán)保目標(biāo),值得深入研究。本文通過對成品油消費(fèi)稅調(diào)整和環(huán)保效果的可能性互動分析,對政策本身的效果進(jìn)行評估,同時(shí)提出政策調(diào)整存在的問題,對未來的稅制改革給出可行的建議。
[Abstract]:Since the reform of China's refined oil consumption tax policy in 2009, the adjustment of tax rate policy has been concerned by all sides. Under the background of energy saving and emission reduction, whether the change of unit tax amount brought by the policy adjustment can really control the consumption and use of cars, In order to achieve the goal of environmental protection, it is worth further study. Through the interactive analysis of the adjustment of product oil consumption tax and the possibility of environmental protection effect, this paper evaluates the effect of the policy itself, and at the same time puts forward the problems existing in the policy adjustment. Some feasible suggestions for future tax reform are given.
【作者單位】： 北京大學(xué);
【分類號】：X32;F812.42
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本文編號：1669917