燃油税是指政府对燃油在零售环节征收的专项性质的税收。通过征税的办法从油价中提取一定比例作为养路等费用。其基本原理是：车辆类型及行驶里程长短，载货量大小是与耗油量的多少紧密相连的，耗油越多证明其享有使用公路的权力越多，因此，包含在油价中上交的燃油税就随之增多，对公路养护所尽的义务也就越多。
美国公路税收的发展趋势和对我国的启示—《改革与战略》—2010年第3期—龙源期刊网 关键字] 公路成本补偿; 公路税收;燃油税 [gap=812]Key words:highway cost compensation; highwaytax system; fuel tax
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...管理；增值税；消费税；燃油税；环境税 [gap=1411]Keywords: Tax administration; Increment duty; Excise tax; Fuel oil tax; Environment tax ...
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... hydrocarbon-type oil 烃类油 duty on hydrocarbon oil 燃油税 petroleum hydrocarbon oil 石油沥青 ...
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It also concluded that, the fuel tax would not consequentially lead to the reduction car use in the long run.
此外，论文的研究还发现，从长期看，征收燃油税并不能必然地降低消费者对家庭轿车的使用。
参考来源 - 产品差异化视角下的中国家庭轿车市场研究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.
《成品油定价方案》的出台标志着我国燃油税改革正式启动。
参考来源 - 我国燃油税改革的生态性解读Part two—equity of tax law from the perspective of the collection of fuel tax.
第二部分——燃油税开征视角下的税法公平。
参考来源 - 论税法的公平与效率·2,447,543篇论文数据，部分数据来源于NoteExpress
提高汽车燃油税最合理的理由是，燃料消耗会损害环境，从而增加交通拥堵的成本。
The most plausible justification for higher taxes on automobile fuel is that fuel consumption harms the environment and thus adds to the costs of traffic congestion.
燃烧燃料产生这些“负外部性”的事实并不意味着燃油税不会太高。
The fact that burning fuel creates these "negative externalities" does not imply that no tax on fuel could ever be too high.
他也表示原定计划的燃油税上调将延缓。
He also said he would phase in slowly a planned increase in fuel duty.
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