CAJ | 학술논문

<成品油定价方案>的出台标志着我国燃油税改革正式启动.本次燃油税改革反映出现代税法的绿色化与生态化,借鉴了美国、德国、瑞典等先进国家有效的税收政策经验,通过从量征税、行为征税、受益征税、优惠征税等形成了自身独特的生态路径,但不可否认的是,本次改革采用的价内税、统一税等税收方式仍未充分发挥税法的生态效用,有待立法进一步完善.
<성품유정개방안>적출태표지착아국연유세개혁정식계동.본차연유세개혁반영출현대세법적록색화여생태화,차감료미국、덕국、서전등선진국가유효적세수정책경험,통과종량정세、행위정세、수익정세、우혜정세등형성료자신독특적생태로경,단불가부인적시,본차개혁채용적개내세、통일세등세수방식잉미충분발휘세법적생태효용,유대입법진일보완선.
The newly-enacted price-making policy for oil symbolized the initiation of China's oil tax reform. The current reform reflects green tax and ecological orientation. The reform adopts effective practice and measures from foreign countries such as America,Germany and Sweden. We've also formed our own ecological style in terms of both taxation and relevant measures. But inevitably,there are still so many shortcomings which call our attention to change and improve by further legislation.