【作者】 余雷；

【导师】 宋丙涛；

【作者基本信息】 河南大学 ， 财政学， 2010， 硕士

【摘要】 燃油税改革是深化和完善我国税费体制改革的重要一环,但是,自提出至今历经十四年才得以正式推出实施,这长时间的实施困境正是本文的研究出发点。本文从政策制定、立法和政策实施三个视角结合运用利益集团理论、制度变迁理论和博弈论方法分析了我国燃油税的改革历程。分析认为我国燃油税的改革经历了三个不同阶段的利益集团博弈,正是各集团的利益博弈阻碍了燃油税改革的步伐。文章第一部分简要回顾我国燃油税改革历程,对其作简单分析抓住分析问题的切入点。并且通过综合众多资料,指出燃油税改革困境的大众化解释:油价高位、征收操作以及部门利益协调。第二部分阐述了燃油税改革的利益集团分析。在利益集团理论的背景下分析了各个燃油税改革相关利益集团,并运用利益集团集体行动的理论简单分析了燃油税改革困境的由来。第三部分分析燃油税改革既是公共政策的制定也是一项正式制度变迁。结合利益集团分析认为利益集团是燃油税制度变迁的主导力量,并且燃油税公共政策的出台是利益集团博弈的结果。第四部分具体分析了燃油税改革过程中三个阶段的博弈过程:燃油费改税博弈、燃油税制度变迁中的博弈以及燃油税政策实施中的博弈。在文章的最后得出结论认为燃油税改革困境在于利益集团的博弈,燃油税改革历程是一项公共政策制定、实施,以及正式制度变迁的综合过程。更多还原

【Abstract】 Fuel Tax Reform is an important part to deepen and improve our tax system reform.However, it was failed to be implemented and been postponed for 14 years long. This is the long time dilemma where this study is starting. This paper use interest groups thoery, institutional change theory and game theory to explain the process of Fuel Tax Reform in three perspect of policy formulation, legislation and policy implementation. The result is that the reform of fuel tax has gone through three different stages of game interests, and it is the game interests that hindered the Fuel Tax Reform.Part I gives a brief description of the background, and get the start point of this study. By summarizing the lots of data, we got the public explanation of the Fuel Tax Reform, which is focus on high oil prices, the collection operation and coordination of departmental interests.Part II elaborates the interest groups analysis of Fuel Tax Reform. In the context of interest groups theory, we have subdivided the various interest groups about this reform. In this part, we also try to find the reason of the Fuel Tax Reform dilemma in collective action theory.Part III conducts this reform is both a public policy formulation and a formal institutional transition. We believe that the main power in this reform is the interest groups, and the introduction of fuel tax is the result of the game among interest groups.Part IV proposes the three different stages of the game process in Fuel Tax Reform: The game of fuel tax policy formulation, The game of institutional change in Fuel Tax Reform, and the game of fuel tax policy implementation.In the last, we got the conclusion is that the dilemma of Fuel Tax Reform result from the game among interest groups, and the Fuel Tax Reform is a process of public policy formulation, implementation, and comprehensive process of formal institutional change.更多还原