关于燃油税改革完善的探讨——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AbstractImplementationofthefinishedoiltaxreform,inaccordancewiththe"moreoil,moretax"principle,alargeoilindustryisboundtoincreasetheamountofexpenditures,especiallyroadtransportationindustry.Increasedcostswillrequirethattheroadtransportationindustry,positiveresponse,andcontrolcosts.Inthispaper,theroadtransportcompaniesallovertheCity,theactualsituationoftheindustrycostcontrolmeasures.Passengerandfreighttransportbyroadtransportindustryandrelatedindustriestocontroloperatingcosts,asintheoperationoftransportenterprisestoreducecostsandimproveeconomicefficiency,andpointedoutthecountermeasuresandthedirectionofadjustmenteffort,butalsoforreformofthegovernmentroadtransportauthoritiestoprovidearealisticbasisInordertotakeappropriatemeasurestoprovideascientificbasis.Keywords:fueloiltaxreform；roadtransportation；costcontrol；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...............................................................................12.燃油税改革历程...............................................................................13.燃油税改革不足...............................................................................2二、我国燃油税改革对交通运输业的影响.......................................................4（一）交通运输业燃油使用情况分析.......................................................4（二）燃油税改革前后交通运输业燃油税税负比较分析.......................51.收入变化...........................................................................................52.效益指标...........................................................................................5（三）燃油税改革对交通运输业经营成果的影响...................................6（四）燃油税改革对交通运输业影响的评价...........................................61.积极影响...........................................................................................62.消极影响..........................................................................................8三、国外燃油税实施情况与借鉴.......................................................................9（一）美国燃油税实施情况与借鉴...........................................................9（二）日本燃油税实施情况与借鉴...........................................................9四、对于改进燃油税改革的建议.....................................................................10（一）深化交通运输管理体制改革与创新.............................................10（二）探索和形成融资新机制的有效途径和方式.................................10（三）妥善分流与安置相关人员..............
