[摘要]燃油税的征收问题在我国已经提出了近十五年，并终于在2009年1月1日颁布实施。对能源、运输业、汽车工业和整个社会产生不可忽视的影响。燃油税是将现今普遍征收的养路费和其他费用合并成的，通过法律约定整合各部门间的利益关系，从而最大限度地节省能源和基础设施开支。由于我国对“燃油税”的开征起步较晚,其在日常生活中存在的问题较多,故应对燃油税的潜在问题进行探讨和研究，以便燃油税在日后的实施中更加顺利。本文主要从“燃油税”的概念入手，通过对其开征历程和含义的分析，论述了“燃油税”的征收税率、征收对象及税收收入的具体运用和公路收费人员的妥善安置。详尽阐述了它在能源、交通、汽车制造等方面产生的不同影响，透彻分析了燃油税征收后所产生的问题。针对如何进行能源节约、打击原油走私和降低运输成本等问题提出了积极开发新能源、加大打击走私力度、增加政府补贴和优化运输企业管理水平等相关建议和措施，以完善燃油税征收的不足之处，从而充分发挥其有效性，对我国节省能源、缓解交通、保护环境和开发新型动力汽车等方面起到显著的成效。[关键词]燃油税交通运输汽车制造[Abstract]TheissueoffueltaxinChinahasnearlyfifteenyears,andfinallyinJanuary1,2009promulgatedandimplemented.Energy,transport,automobileindustryandsocietyasawholehavetheimpactthatcannotbeignored.Fueltaxisgenerallyleviedonthecurrentroadmaintenancefeesandothercostsintothefueltax,legalagreement,throughtheintegrationofinterestsamongvariousdepartments,inordertomaximizesavingsinenergyandinfrastructurespending.Becauseofthe"fueltax"oftheintroductionofalatestart,theirproblemsindailylifemore,thefueltaxtodealwiththepotentialtoexploreandstudytheissuesothatthefueltaxinthefutureamoresuccessfulimplementation.Thisarticlefromthe"fueltax"concept,throughtheintroductionofitshistoryandmeaningoftheanalysis,discussedthe"fueltax"rateoflevy,thecollectionofobjectsandtheconcreteapplicationoftaxrevenueandroadchargingpersonnelproperlyrehoused.Elaborateonitsenergy,transportation,automobilemanufacturing,etc.haveadifferentimpact,athoroughanalysisofthefuelproducedbytaxissues.Forhowtocarryoutenergyconservation,combatingsmugglingofcrudeoilandreducetransportcostsputforwardapositivedevelopmentofnewenergy,increasedanti-smugglingefforts,toincreasegovernmentsubsidiesandcorporatemanagementtooptimizetheleveloftransport-relatedproposalsandmeasurestoimprovetheshortageoffueltaxleviedonTheDepartment,inordertogivefullplaytoitseffectiveness,inordertosaveenergyinourcountrytoeasethetraffic,environmentalprotectionanddevelopmentofnewelectricvehicle,etc.playasignificantresults.[Keywords]FuelTax;Traffic;Automotive目录中文摘要…………………………………………………………………………Ⅰ英文摘要…………………………………………………………………………Ⅱ目录…………………………………………………………………………Ⅲ正文……………………………………………………………………………1一、燃油税的概述………………………………………………………………1（一）我国燃油税开征历程………………………………………………………2（二）燃油税征收的具体办法……………………………………………………2二、开征燃油税对我国国民经济的影响………………………………………4（一）交通运输行业的影响………………………………………………………5（二）汽车制造业的影响………………………………………………………………8三、开征燃油税后应完善的相关策略……………………………………9（一）交通运输行业的应对策略…………………………………………………10（二）汽车制造业的应对策略………………………………………………………10注释…………………………………………………………………………13参考文献…………………………………………………………………………13
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