燃油税改革完善的探讨分析研究—基于交通运输业的分析 税务管理专业

关于燃油税改革完善的探讨分析研究—基于交通运输业的分析摘 要实施成品油价税费改革后，按照“多用油，多纳税”的原则，成品油用量较大的行业势必增加支出，特别是道路运输业。成本的增加势必要求公路运输企业积极应对，控制成本。本文结合北京等各地市运输企业的实际情况，研究企业成本控制的对策。通过对客货运行业及公路运输相关行业运营成本的控制，为从事营运性运输的企业降低成本、提高经济效益，指明了对策和努力的方向，也为政府公路运输管理部门改革提供了现实依据，为进一步采取相应措施提供科学依据。关键词：燃油税改革；道路运输；成本控制；对策AbstractImplementation of the finished oil tax reform, in accordance with the "more oil, more tax" principle, a large oil industry is bound to increase the amount of expenditures, especially road transportation industry. Increased costs will require that the road transportation industry,positive response, and control costs. In this paper, the road transport companies all over the City, the actual situation of the industry cost control measures. Passenger and freight transport by road transport industry and related industries to control operating costs, as in the operation of transport enterprises to reduce costs and improve economic efficiency, and pointed out the countermeasures and the direction of adjustment effort, but also for reform of the government road transport authorities to provide a realistic basis In order to take appropriate measures to provide a scientific basis.Key words: fuel oil tax reform ； road transportation ； cost control ；countermeasures目录一、燃油税和燃油税的政策变化.......................................................................1（一）燃油税概述......................................................................................1（二）燃油税政策历史变化及其影响.......................................................11.燃油税政策影响...............................................