CAJ | 학술논문

现阶段我国开征燃油税存在的主要障碍是省际利益分割以及非车用油税收返还机制的构建。基于各省经济发展水平的差异，现有交通规费的规模和用油规模对各省经济发展的影响程度有所不同：部分省份的关联产品价格上升，资本要素流出，竞争力受到一定影响，特别是中等经济发展水平省份所受的影响较大。因此，根据各省经济水平，适当调整税负率结构，有助于提高社会福利整体水平，促进欠发达地区发展：在强要素替代弹性和商品替代弹性环境中开征燃油税更有助于资本收益增加和增强消费者选择优势。
현계단아국개정연유세존재적주요장애시성제이익분할이급비차용유세수반환궤제적구건。기우각성경제발전수평적차이，현유교통규비적규모화용유규모대각성경제발전적영향정도유소불동：부분성빈적관련산품개격상승，자본요소류출，경쟁력수도일정영향，특별시중등경제발전수평성빈소수적영향교대。인차，근거각성경제수평，괄당조정세부솔결구，유조우제고사회복리정체수평，촉진흠발체지구발전：재강요소체대탄성화상품체대탄성배경중개정연유세경유조우자본수익증가화증강소비자선택우세。
Levying fuel taxation has httle influence on entire economy because of small scale of traffic revenue, causing shght price and quantities as well as social welfare variation, so problems of management such as revenue allocation, tax refund of no motor- using fuel levying are the main obstacle on tax reform. Based on the different economic development level, the amounts of present traffic revenue and fuel consumption together influence each province. Comparatively, related product price raising and capital outflow lead to competitive power degradation in some region, especially for many mid - level development provinces, so proper adjustment of tax rate structure can elevate entire social welfare level and improve more less developed area. Research also shows that more capital gains and social welfare increment can be acquired when taxation reform carries out on high substitute elasticity of factors and products economic environment.