我国燃油税改革的政治经济分析

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1、厦门大学硕士学位论文我国燃油税改革的政治经济分析姓名：耿华申请学位级别：硕士专业：公共管理指导教师：黄新华20061101AbstractThefueltaxreformispartofChina’stransportationandvehicletaxreformandanimportantmovetowardsfurtherdeepeningandimprovingthefinancialandtaxsystemreform．However,thefueltaxreformhasfailedtob

2、eimplementedandbeenstuckinakindofdilemmasinceitwasproposedmorethan10yearsago．ThispaperprovidesapoliticalandeconomicanalysisofissuesrelatingtoChina'sfueltaxreform．PartIgivesabriefdescriptionofthebackgroundandpracticalsignificanceofthefueltaxreform．Theint

3、roductionofthebackgroundisfocusedonChina'sexistingfeechargingsystemandprominentproblemswithChina’stransportationandvehiclefeecharging，andthesignificanceofthereformisillustratedinthreeaspects—taxation，oil(energy)strategicsafety,andecologicalenvironmental

4、protectionandsustainabledevelopment．Part1Ielaboratesonthehistoricevolution0tthefueltaxreformandanalyzesthepopularizedinterpretationofthedilemmaofthefueltaxreform，includingtheopeninterpretationofhighoilpricesandinterpretationwithregardtothefeecollectionp

5、rocess，taxrateandtaxburdenunfairness，oilproductsmugglingandtaxevasion，andotherspecificoperations，pointingoutthatthesecausesarenottheintrinsicfundamentalreasonsforthedilemmaofthefiteltax．Then，thispartanalyzestheintrinsiccausesofthedilemmaofthefueltaxandf

6、eereformfromtheperspectivesofsystemtransformation，interestedgroups，andpublicchoice．PartllIconductsagameanalysisofafewpairsofinterestentities，includingthetransportationdepartmentandthetaxdepartment，thecentralgovernmentandthelocalgovernment，andthegovernme

7、ntandstate—ownedmonopolisticoilcompany,andfurtherexposestheintrinsiccausesofthedilemmaofthefueltaxreform．PartIVproposesthestrategicchoice，guidelinesandfundamentalprinciplesofChina’Sfueltaxreformmadthenproceedstoputforwardspecificstrategies．Keywords：Fuel

8、TaxReform；PoliticalandEconomicFactors；PolicyChoice厦门大学学位论文原创性声明兹里交的学位论文，是本人在导师指导下独立完成的研究成果。本人在论文写作中参考的其他个人或集体的研究成果，均在文中以明确方式标明。本人依法享有和承担由此论文产生的权利和责任。声明人(签名)：弘芽硼‘年f4月f；日★★☆★★★☆☆☆☆☆★★★☆★★★论文指导小组：黄新华张灿民副教授书记余章宝副教授厦门大学学位论文著作权使用声明本人完全