Research On The Problems Of The Fuel Tax

Fuel tax, as one of the most import part of the "transform administrative fees into taxes ", its merits were already known very well by everybody. But it faced with many complex difficults.The first part of this article chose six questions which causes the fuel tax policy difficulty to appear to analyse.First, the fule taxt influence the automobile industry and the automobile consumption. On the current situation, it has the positive influence to the individual automobile consumption and has the negative influence to the enterprise class automobile consumption. But we must see that individual automobile consumption is the main propelling force of the automobile industry development., if not have big change to the private vehicle utilization ratio in the current individual automobile consumer, the fuel tax reform will be able to play the positive impetus role to the China auto market and the automobile industry. Regarding the automobile production industry, the fuel tax implementation is advantageous to our country automobile industrial structure adjustment, is advantageous to small, the energy conservation, the economical vehicle type development and the new power automobile development, simultaneously, will restrict the high oil consumption, the great displacement automobile development.Second, the fuel tax have both of the positive and negative influence to the transportation shipping industry. The negative influence includes: the preferential policy that road passengers and cargo transportation enterprise at present enjoys will be cancelled, increases the fuel cost of the transportation enterprise, will increases the cost of develop the new passenger transportation line and the new line cost, set a higher request to the vehicles renewal, the use and the repair. The positive influence includes: The malignant competition will be under the suppression, will the transport market will obtain the purification, will be advantageous to the short distance lines restoration and so on.Third, the fuel tax can affect the agricultural production, affects increase of the farmer receives, affects the farm machinery development. The key is completes compensation system. Through compensates, maximum limit the negative affects, promotes the farm machinery development.Fourth, the assignment problem of the fuel tax income between central authorities and local authority, pure said completely incorporates into the central authorities and local authority all has loses biased, should share. The article proposed three kind of divisions patterns, which choice to chose, should suit our country national condition, and guaranteed that after the transform administrative fees into taxes, all quarters fund may satisfy the path construction and the maintenance need.Fifth, chose which way to levy the tax? In the producing link to levy is facilitate and quickly, but faced the question of multiple taxation; In selling link to levy, can straighten out the relation between the central authorities and local authority, but levy is difficult. Actually, in sells link to levy or in produces link to levy, or is the class drafts during the sale and the production link, the key needs to act according to between the central authorities and local authority the fuel tax management jurisdiction disposition pattern choice decides.Sixth, the fuel tax bring the opportunity for the highway profession, also has brought the challenge. Generally speaking, uses the fuel tax to replace the traditional transportation charge road maintenance cost, is manifesting which the social economy progresses, is a beneficial attempt. But simultaneously we also should fully know this reform measure for the transportation profession, the profound influence which the highway profession brings in particular.The second part use the experiences of developed country for reference. First use the US fuel tax experience for reference, looked from the concrete implementation measure, the fuel tax taxation object, the taxpayer, the tax rate has all made the extremely detailed division, the scope of tax is very broad, reduced the loophole greatly, these experiences have the certain model significance to our country concrete policy formulation. Moreover, from 1994, Hainan Province has started to carry on the fuel oil extra charge test, this also accumulated many experiences and the lesson, these experiences and the lesson suited our country national condition.The third part, put forward the corresponding policy proposal to the six questions which proposed in the first part,First, adjusts the automobile industrial structure, realizes four transformations: Change the expansion of quantity into quality, change the enterprise investment actuation into innovation, changes the proportional control into structure promote, changes the industrial balanced development into the industrial unify.Second, carry through the transportation enterprise reform. The related department may positively impel the development of transportation information, carries on the regulation to the station establishment and transport business line examination and approval, strengthens the regulation to transports market. And the transports enterprise oneself also should through optimize the vehicle type structure, adjust the operation method, change the high production low effect situation, seeks the group, network scientific management way to strengthens own competitive ability.Third, establishes a reasonable the agricultural oil subsidy mechanism. The government may choose the way which directly compensates, directly compensate through the shift payment to the farm machinery service organization and the farms hold the machinery. The checking and the distribution of shift payment compensates is in charge of the finance department and the farm machinery department is responsible together, According to the unified graduation agreement, earmark the fund for a specific purpose, the distribution must be fair. Works more and compensate much, the few works little compensate, no work does not compensateFourth, establishes a reasonable mechanism to assignment benefit between central authorities and local authority. The fuel tax suitably supposes to be a sharing tax. In order to guarantee the benefit of central authorities, may divide the income of tax at the ratio of 4: 6.Fifth, choice the best way at present to levy and consummate the necessary control system. According to the basic condition of oil market and considered the anticipated effect of reorganize the oil circulation, it is the best to levy the fuel tax on the link of wholesaling. At the same time, we must consummate the correlation necessary policy, such as strengthen the management of oil.Sixth, sets up the highway construction fund to safeguard the path construction fund supply effectively. According to the overseas practice, establishes the highway construction fund is quite good means. In view of the situation of our country, levy the fuel tax defers the principle of "the multipurpose road, the multi- oil used, pay expenses" and "who profits who to bear". The income of the tax and the income of the vehicles purchase tax which levy at a certain ratio according to the vehicle price together compose the main highway construction fund. Also should establish the financing mechanism that"the state investment, the place fund raising, social financing, and foreign capital multi-channel".