Legislation On Fuel Tax In China

Fuel tax reform is tax reform in the context of China, in the field of transport and the reform of the vehicle. It improves the fiscal and taxation reform in China. It also practices political philosophy about the rule of law and building a socialist country ruled by law. It is a major event benefits the country and has political, economic, social profound significance. As the reform involves many areas and departments, it needs to compromise the interests of various departments. Even the introduction of fuel tax reform and begining to implement the system, there is still little problems to continue to improve.Firstly, the author describes the meaning of the fuel tax, the history of introduction and background. Then from the law, political science, economics, sociology and other aspects of assessment the fuel tax system in China. The author points out positive impact that the implementation of the fuel tax system on the social construction of the rule of law, the construction of public finance, macro-control ability and the impact of environmental protection.Secondly, on the basis of introducing The United States, Britain, Japan and other foreign fuel tax system, after comparing them with the domestic fuel tax system and related practices, this article have concluded new issues of tax reform in China. For example, the implicit social injustice and the management systemof road pricing and other aspects. By referring to foreign fuel tax collection and management experience, this article will specified path for improving China's fuel tax legislation and the collection mechanism.Finally, based on the above argument, I try to make some recommendations on improving the fuel tax system of china. First, this section describes the strategic choice of the fuel tax reform. Then, from both the legal and related systems, this article introduced specific strategies on how to improve the fuel tax reform. The proposals to improve the fuel tax reform need to be criticized and correction by experts.