Policy Analysis On The Reform Of The Fuel Tax

The tax policy of the fuel is an important content of the system reformof the national property tax , it is break through practice that consider of ourcountry vehicle charge kind and quantity that fee charge take national feecharge total amount to be proportion too big. Say concretly it is to the roadmaintainance costs, guest freight transportation extra charges , highwaytransportation administration expense ,etc. highway rule fee way levied taxsto adopt impose with fee charge to vehicle competence roughly about equaltax at present, in order to manage arbitrary charge , lighten enterprises withmasses' burden , decrease and the cost of charging, increase the nationalregulatory tax revenue through levying tax on vehicle, bring about anadvance in construction cause of the traffic better, structure the purpose of theharmonious society.First, background analysis that the fuel tax policy producesFuel tax call the tax of petrol tax of fuel automobile and fuelconsumption tax, etc. generally abroad. It belong to a kind of classification ofthe consumption taxes, It's the consumption tax with nature of the use fee ;The road maintainance costs (the road maintainance costs of full name ) arethe country, according to the principle of " maintaining a road , allocating afund for its specified purpose with the way ", to have car unit or whomindividual impose use highway maintain , repair , technologicaltransformation , improve and project operation expense of management for;The tax policy of the fuel is to the road maintainance costs, guest freighttransportation extra charges, highway transportation administrationexpense ,etc. highway rule fee way levied taxs to adopt impose with feecharge to vehicle competence roughly about equal tax at present. When JinRenqing , minister of Ministry of Finance and Xinxuren, chief of StateGeneral Tax Bureau answer reporters' questions during two Conferences onMarch 9 , 2005, Jin Renqing says: "It is unshakable to issue the fuel tax , butneed to look for a suitable opportunity . "Second, the necessity of canceling the rule fee of the highway andabrogating the regulatory file of rule fee of the highwayWith time going on, the drawback of highway rule fee system haveexpose progressively. Shown as mainly: First, the current regulatory file ofthe rule fee of the highway does not accord with legal system ; Second, therange of collection of road maintainance costs is unreasonable, do not reflectthe principle consume of leading ; Third, road maintainance costs collectstandard unify , reflect the fair principle of the market competition ; Fourth,highway rule fee collect difficult, reflect benefit principle of communicationsand transportation; Fifth, the rule fee " extracorporal circulatory system "phenomenon of the highway is serious, do not reflect the goal principle that is" taken from the car , used in the way ".Third, straight effect analysis of the fuel tax policy(1) Looking from influence of world, levy fuel tax favorable to integratewith the international practice. The fuel tax is the current methods of mostcountries in the world, our country can gain the initiative to implement thetax policy of the fuel during the economic globalization trend, improveresource distribution efficiency for our country, improve the marketcompetitive power and offer the rare opportunity.(2) Looking from influence of politics, it helps to dispel the regionalprotectionism to levy the fuel tax, prevent corruption from occurring. Aftertransforming administrative fees into taxes, the revenue department collectsand submits the national or local finance directly, becoming the budgetaryfunds, it has been used and has already been limited by government'sfinancial budget, receive the strict supervision of the National People'sCongress at all levels again, help to emforce the management on fund tosupervise with the fund, prevent the breeding of the corruption and spread .(3) Looking from influence of economy, levy fuel tax favorable tostandardize market economy running environment and order. The fuel tax canconcentrate a great deal of financial fund as sharing taxes, change themomentum that the extrabudgetary fund of our country expands at present,reduce the proportion of the extrabudgetary fund effectively, raise theproportion of such budgetary funds as the tax revenue ,etc., help to establishthe system of " public finance ", strengthen national macro adjustments andcontrols.(4) Looking from influence of scientific and technological progress ,levy fuel tax may promote the scientific and technological modernization ofauto industry . Fuel tax can adjust our country automobile industry fromreduce energy consumption, economizing the fuel, lowering costs as taxrevenue lever, adjust product structure positively, renovate and productsupgrading .(5) Looking from influence of social, levying the fuel tax can perfectsocial legal system, move forward and run the country according to law. Aftertransforming administrative fees into taxes, the legal level of the tax revenueis promoted, rigidity is strengthened, enforce the law norm, the phenomenonof right greater than law , and the rule by man greater than governed by lawcan be reduced greatly, will advance the process of running the countryaccording to law of our country greatly. The tax reform of the fuel is a deeppolitics , economy , social omni-directional change; It is a complicatedsystem engineering; It is a long-term cross-centennial exploration; It is theway of an arduous legal construction.Fourth, negative effects analysis of the fuel tax policy(1) Levying the fuel tax can aggravate some enterprises and the people'sburdens. Fuel tax lot reach fuel pro rata original road maintainance costs,those like this pay road maintainance costs automobile-used oil unit or crowdwill bear new extra burden of taxation .(2) Levying fuel tax will accelerate oil price and burden of taxationpromote , may cause the inflation, cause economy to be disorder. Ifimplementing the fuel tax certainly will cause the oil price to go up , once theoil price is too high, it is extremely apt to cause the communications andtransportation trade to raise the price, stimulate agricultural products to rise inprice , spur industry's cost and rise, and then cause price rise.(3) Levying the fuel tax will aggravate the wide gap between the richand the poor and produce a polarization. First , widen the disparity in urbanand rural areas, the farm tractor does not pay the road maintainance costs now,implement the fuel aftertaxly and pay taxes with the oil, if compensate andaggravate peasant's burden uncompletely, restrict the development of the...